Midgley Corporation makes a product whose direct labor standards are 0.6 hours per unit and $23 per hour. In April the company produced 7,100 units using 3,760 direct labor-hours. The actual direct labor cost was $78,960.

The labor efficiency variance for April is:

rev: 11_22_2014_QC_59767

a)$11,500 U

b)$11,500 F

c)$19,020 F

d)$19,020 U