The Following Labour Standards Have Been Established for a Particular

Multiple Choice

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