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LVN Corporation's direct labor costs and related information for the month of June were as follows: Actual total direct laborminushours 1,000 Standard total direct laborminushours

LVN Corporation's direct labor costs and related information for the month of June were as follows:

Actual total direct

laborminushours

1,000

Standard total direct

laborminushours

500

Total direct labor cost

$16,500

Unfavorable direct labor rate (rate) variance

$600

What is LVN Corporation's direct labor efficiency variance? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.)

A.

$7,950 unfavorable

B.

$7,950 favorable

C.

$16,500 unfavorable

D.

$16,500 favorable

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