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Midgley Corporation makes a product whose direct labor standards are 0.9 hours per unit and $33 per hour. In April the company produced 7,600 units

Midgley Corporation makes a product whose direct labor standards are 0.9 hours per unit and $33 per hour. In April the company produced 7,600 units using 6,340 direct labor-hours. The actual direct labor cost was $133,140.

The labor efficiency variance for April is:

$16,500 U
$16,500 F
$92,580 F
$92,580 U

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