Kingston Company Produces a Hover Board, Which Has Standard Requirements

Multiple Choice

Kingston Company produces a hover board, which has standard requirements of two hours per board at a direct labor rate per hour of $18. In the last quarter, 2,000 hover boards were produced using 4,200 direct labor hours at rate of $19.00 per hour. The direct labor (DL) efficiency variance for last quarter was

A) $7,200 unfavorable.
B) $7,200 favorable.
C) $3,600 unfavorable.
D) $3,600 favorable.