3 points Save Ans The Simon Company utilizes a standard costing system and a flexible budget. At a normal level of activity of 15,000 units and 45,000 standard direct labor hours, the standard direct labor cost would be $270,000. During June, 44,950 hours were worked to produce 14,000 units at an actual direct labor cost of $352,000. The direct labor efficiency variance in June was OA S20,700 (U) OB 525,700 (U) $17,700 (U) . 0.517,700 (F)