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39. Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of

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39. Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows: Materials: Standard Actual Standard: 200 pounds at $3.00 per pound $600 Actual: 220 pounds at $2.85 per pound $627 Direct labor: Standard: 400 hours at $15.00 per hour 6,000 Actual: 368 hours at $16.50 per hour 6,072 What is the labor efficiency variance for Bender Corporation? a. $480 (U) b. $552 (F) C. $552 (U) d. $480 (F)

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