The Lennon Company Uses a Standard Costing System and a Flexible

Multiple Choice

The Lennon Company uses a standard costing system and a flexible budget.At a normal level of activity of 15,000 units and 45,000 standard direct labor hours,the standard direct labor cost would be $270,000.During June,44,050 hours were worked to produce 14,000 units at an actual direct labor cost of $352,000.The direct labor efficiency variance in June was

A) $20,300 (U) .
B) $12,300 (U) .
C) $12,300 (F) .
D) $15,300 (U) .