Assembly Line Workers at Thompson Manufacturing Worked a Total of 8,800

Multiple Choice

Assembly line workers at Thompson Manufacturing worked a total of 8,800 direct labor hours to produce 36,000 units.The standard for producing one unit is 15 minutes at a wage rate of $10.If the actual wage rate was $10.50 per direct labor hour, Thompson's direct labor efficiency variance is

A) $2,000 favorable
B) $2,000 unfavorable
C) $2,100 favorable
D) $2,100 unfavorable