Forker Corporation has provided the following data concerning its direct labor costs for April:

Standard wage rate	$11.00	per DLH
Standard hours	8.20	DLHs per unit
Actual wage rate	$11.00	per DLH
Actual hours	25,590	DLHs
Actual output	3,620	units

The Labor Efficiency Variance for April would be recorded as a:

rev: 06_03_2015_QC_CS-16954, 12_19_2016_QC_CS-72588

debit of $55,274.

debit of $45,034.

credit of $55,274.

credit of $45,034.