BDC Company manufactures a single product, A1. The standard cost specification sheet shows the following standards for one unit of A1:

3kg of material X @ $15 per kg		$45
2 hours of direct labour @ $16 per direct labour hour		$32
A total of 6000 A1 were produced during June. Actual costs incurred during June were: 20,000 kg of material X were purchased @ 13.5 per kg. 22,000 kg of material X were used. 18,000 direct labour hours were worked at an average wage rate of $15 per hour. Calculate the direct labour efficiency variance

A.

$96,000 (U)

B.

$18,000 (U)

C.

$18,000 (F)

D.

$96,000 (F)