Assume the following: The standard labor rate per hour is $17.00. The standard labor-hours allowed...

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Accounting

Assume the following: The standard labor rate per hour is $17.00. The standard labor-hours allowed per unit of finished goods is 3 hours. The actual quantity of labor hours worked during the period was 44,100 hours. The total actual direct labor cost for the period was $726,000. The company produced 15,000 units of finished goods during the period.
What is the labor efficiency variance?
A. $23700 F
B. $15.300 F
C. $23,700 U
D. $15.300 U

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