The Following Labour Standards Have Been Established for a Particular

Multiple Choice

The following labour standards have been established for a particular product: $\begin{array}{lccc}\text {Standard labour hours per unit of output }&\text {8.3 metres}\\\text {Standard labour rate}&\text {\$ 12.10 per metre}\\\end{array}$
The following data pertain to operations concerning the product for the last month: $\begin{array} { l r } \text { Actual hours worked } & 6,100 \text { hours } \\\text { Actual total labour cost } & \$ 71,370 \\\text { Actual output } & 900 \text { units }\end{array}$ What was the labour efficiency variance for the month?

A) $16,029 favourable.
B) $16,577 favourable.
C) $19,017 favourable.
D) $19,017 unfavourable.