A. 2550 F

B. 3000 F

C.3000 U

D. 2550 U

Beakins Corporation produces a single product. The standard cost card for the product follows: Direct materials (4 yards x $5 per yard).- Direct labor (I .5 hours x $10 per hour) Variable manufacturing overhead (1.5 hrs x $4 per hour) . $20 $15 $6 During a recent period the company produced 1,200 units of product. Various costs associated with the production of these units are given below: Direct materials purchased (6,000 yards) Direct materials used in production Direct labor cost incurred (2, 100 hours) Variable manufacturing overhead cost incurred $28,500 5.000 $17,850 $10,080 yards The company records all variances at the earliest possible point in time. Variable manufacturing overhead costs are applied to products on the basis of standard direct labor-hours. The labor efficiency variance for the period is: