Tharaldson Corporation Makes a Product with the Following Standard Costs

Multiple Choice

Tharaldson Corporation makes a product with the following standard costs:
The company reported the following results concerning this product in June.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
-The labor efficiency variance for June is:

A) $1,380 U
B) $1,380 F
C) $1,446 F
D) $1,446 U