Layla is applying for a position, in which she will coordinate the activities of the engineering and manufacturing departments to achieve a 5% reduction in defect rate.

Layla could be an efficient employee in reducing the defect rate in the manufacturing and engineering departments

Direct labor time (efficiency) variance=$17,160 unfavorable

Explanation:

To calculate the direct labor efficiency variance, we need to use the following formula:

Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate

Direct labor time (efficiency) variance= (7,150*0.9 - 7,150)*24

Direct labor time (efficiency) variance= (6,435 - 7,150)*24

Direct labor time (efficiency) variance=$17,160 unfavorable