Saxena Corporation Makes a Product That Has the Following Direct

Multiple Choice

Saxena Corporation makes a product that has the following direct labor standards:
The company budgeted for production of 2,900 units in July, but actual production was 2,800 units. The company used 250 direct labor-hours to produce this output. The actual direct labor rate was $14.10 per hour.
-The labor efficiency variance for July is:

A) $450 U
B) $423 F
C) $423 U
D) $450 F