Mate Corporation's Standard Wage Rate Is $11

Multiple Choice

Mate Corporation's standard wage rate is $11.90 per direct labor-hour (DLH) and according to the standards, each unit of output requires 4.5 DLHs. In May, 2,900 units were produced, the actual wage rate was $11.50 per DLH, and the actual hours were 15,530 DLHs.
-The Labor Efficiency Variance for May would be recorded as a:

A) debit of $29,512.
B) credit of $28,520.
C) credit of $29,512.
D) debit of $28,520.