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 0 A. $18,000 (U) 0 B. $18,000 (F) O C. $96,000 (U) 0 D. $96,000 (F)