Enwall Corporation's Standard Wage Rate Is $11

Multiple Choice

Enwall Corporation's standard wage rate is $11.20 per direct labor-hour (DLH) and according to the standards, each unit of output requires 2.9 DLHs. In December, 5,900 units were produced, the actual wage rate was $10.20 per DLH, and the actual hours were 14,150 DLHs. The Labor Efficiency Variance for December would be recorded as a:

A) debit of $33,152.
B) credit of $30,192.
C) credit of $33,152.
D) debit of $30,192.