Denise Corporation's Standard Wage Rate Is $14

Multiple Choice

Denise Corporation's standard wage rate is $14.40 per direct labor-hour (DLH) and according to the standards,each unit of output requires 7.0 DLHs.In May,5,200 units were produced,the actual wage rate was $13.70 per DLH,and the actual hours were 36,520 DLHs.The Labor Efficiency Variance for May would be recorded as a:

A) credit of $1,644.
B) credit of $1,728.
C) debit of $1,728.
D) debit of $1,644.