Murdough Corporation's Standard Wage Rate Is $10

Multiple Choice

Murdough Corporation's standard wage rate is $10.80 per direct labor-hour (DLH) and according to the standards, each unit of output requires 2.0 DLHs. In February, 1,800 units were produced, the actual wage rate was $9.80 per DLH, and the actual hours were 3,990 DLHs. The Labor Efficiency Variance for February would be recorded as a:

A) debit of $4,212.
B) credit of $4,212.
C) debit of $3,822.
D) credit of $3,822.