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Nelson Company manufactures plastic dinner plates. The standard direct materials quantity required to produce one plate is one pound at a cost of $5 per

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Nelson Company manufactures plastic dinner plates. The standard direct materials quantity required to produce one plate is one pound at a cost of $5 per pound Every plate requires 1.75 direct labor hours at a standard cost of $12 per direct labor hour. During November, 2,500 plates were produced using 2,420 pounds of materials costing $3,200. At the end of November, an examination of the labor cost records showed that the company used 4,355 direct labor hours (DLH) at a cost of $14.00 per hour What is the direct labor efficiency variance? O A $240 F OBS280 U OC $280 F OD $2400

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