Lian Corporation's Standard Wage Rate Is $12

Multiple Choice

Lian Corporation's standard wage rate is $12.10 per direct labor-hour (DLH) and according to the standards, each unit of output requires 7.1 DLHs. In June, 4,500 units were produced, the actual wage rate was $11.90 per DLH, and the actual hours were 35,930 DLHs.
-The Labor Efficiency Variance for June would be recorded as a:

A) debit of $47,362.
B) debit of $48,158.
C) credit of $48,158.
D) credit of $47,362.