Benzyne Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows:

Materials:			Standard	Actual
	Standard:	300 pounds at $2.00 per pound	$ 600
	Actual:	200 pounds at $3.00 per pound		$ 600
Direct labor:
	Standard:	350 hours at $10.00 per hour	3,500
	Actual:	300 hours at $12.00 per hour		3,600

What is the labor efficiency variance for Benzyne Corporation?

Question 23 options:

	$540 F
	$500 F
	$602 U
	$810 U