Hardigree Corporation Makes a Product That Has the Following Direct

Multiple Choice

Hardigree Corporation makes a product that has the following direct labor standards:
In May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.
-The labor efficiency variance for May is:

A) $4,482 U
B) $4,482 F
C) $4,140 U
D) $4,140 F