Aaron Company recently completed $10,900$ units of its single product, consuming $33,000$ labor hours that cost the firm $$501,600.$ According to manufacturing specifications, each unit should have required $3$ hours of labor time at $$15\mathrm{.}60$ per hour. Determine Aaron$$s labor rate variance and labor efficiency variance.

Multiple Choice

A labor rate variance of $$13,080$ favorable; a labor efficiency variance of $$4,560$ favorable.

A labor rate variance of $$13,080$ favorable; a labor efficiency variance of $$4,560$ unfavorable.

A labor rate variance of $$13,200$ favorable; a labor efficiency variance of $$4,680$ favorable.

A labor rate variance of $$13,200$ favorable; a labor efficiency variance of $$4,680$ unfavorable.

A labor rate variance of $$13,200$ unfavorable; a labor efficiency variance of $$4,680$ unfavorable.