ande Corporation makes a product with the following standard costs: Standard Quantity or Hours 9.2 grams 0.5 hours 0.5 hours Standard Price or Rate $6.00 per gram $23.00 per hour $2.00 per hour Standard Cost Inputs. Direct mateialls Direct labor Variable overhead Per Unit $$5.20 S11.50 $1.00 In November the company's budgeted production was 2,900 units but the actual production was 3,000 units. The company used 27,670 grams of the direct material and 1,390 direct labor-hours to produce this output. During the month, the company purchased 31,700 grams of the direct material at a cost of $196,540. The actual direct labor cost was $29,607 and the actual variable overhead cost was $2,502 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 efficiency variance for November is: (4 Points) A. $2,530 U B. $2,530 F C. $2,343 F D. $2,343 U -I.^^ A nrndlintuith tha fnllowina standard costs