Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		5.3	ounces	$	2.00	per ounce	$	10.60
Direct labor		0.2	hours	$	13.00	per hour	$	2.60
Variable overhead		0.2	hours	$	4.00	per hour	$	0.80

The company reported the following results concerning this product in June.

Originally budgeted output		4300	units
Actual output		4300	units
Raw materials used in production		24,500	ounces
Purchases of raw materials		22,000	ounces
Actual direct labor-hours		570	hours
Actual cost of raw materials purchases	$	39,400
Actual direct labor cost	$	14,300
Actual variable overhead cost	$	4150

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor time (efficiency) variance for June is:

Select one:

A.

$3770 U

B.

$3990 F

C.

$3770 F

D.

$3990 U

q2

When is the material quantity unfavorable?

a.

when the actual quantity used is greater than the standard quantity

b.

when the actual quantity used is less than the standard quantity

c.

when the actual price paid is greater than the standard price

d.

when the actual price is less than the standard price