Fender Corporation Produced 100 Units of Product XX A)$480 (U)
B)$480 (F)
C)$552 (U)
D)$552 (F)

Multiple Choice

Fender Corporation produced 100 units of Product XX.The total standard and actual costs for materials and direct labour for the 100 units of Product XX are as follows: What is the labour efficiency variance for Fender Corporation?
$\begin{array}{ll}\text { Materials: }&&&\text { Standard}&\text { Actual }\\&\text { Standard: } & 200 \mathrm{~kg} \text { at } \$ 3.00 \text { per kilogram }&\$600 \\&\text { Actual: } & 220 \mathrm{~kg} \text { at } \$ 2.85 \text { per kilogram } &&\$627\\\text { Direct labour: }& \\&\text { Standard: } & 400 \text { hours at } \$ 15.00 \text { per hour }&6,000 \\&\text { Actual: } & 368 \text { hours at } \$ 16.50 \text { per hour }&&6,072\end{array}$

A) $480 (U)
B) $480 (F)
C) $552 (U)
D) $552 (F)