Task:
Following labor standards have been established for a product
standard labor hours per unit of output 8 hours
standard labor rate $13.10 per hour
the following data pertain to operations concerning the product for the last month:
actual hours worked 4,000 hours
actual total labor cost $53,000
actual output 400 units
What is the labor efficiency variance for the month?
A 10,600 U
B 11,080 U
C 11080 F
D 10480 U