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Question - The following labor standards have been established for a particular product:

Standard labor-hours per unit of output...................5.0 hours

Standard labor rate....................................$19.85 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked...................................7300 hours

Actual total labor cost............................$148190

Actual output.........................................1400 units

What is the labor efficiency variance for the month?

A) $9,240 F

B) $5,955 U

C) $9,240 U

D) $6,090 U

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