Cary Corporation makes a product that has the following direct labor standards:

Standard direct labor-hours	0.1	hours per unit
Standard direct labor rate	$ 15.00	per hour
Standard cost	$ 1.50	per unit

The company budgeted for production of 2,900 units in July, but actual production was 2,800 units. The company used 250 direct labor-hours to produce this output. The actual direct labor rate was $14.10 per hour.

The labor efficiency variance for July is:

A.

$423 U

B.

$423 F

C.

$450 U

D.

$450 F