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