Cost Accounting Problems Got solutions just one number couldnt figure out

Lenny

New member
where it is from Help? Madzinga's Draperies manufactures curtains. A certain window requires the following:
Direct materials standard10 square yards at $5 per square yard Direct manufacturing labor standard5 hours at $10
During the second quarter, the company made 1,500 curtains and used 14,000 square yards of fabric costing $68,600. During the period, the company purchased 14,400 square yards at $75,600. Direct labor totaled 7,600 hours for $79,800.

Compute the direct manufacturing labor price and efficiency variances for the
quarter.

Efficiency variance
= $10.00 × (7,600 - 7,500) = $1,000 unfavorable

could any one tell me where he got that "7,500" from?

Thank you so much!
 
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