QUESTION 5 A company makes dining chairs, for which the following standards have been developed: Standard Price Unit of Output $2 per kilogram $8 per hour Standard Inputs Expected for Each Unit of Output 20 kilograms 6 hours Direct materials irect labour During August, production of 100 chairs was expected, but 110 chairs were actually completed. Direct materials purchased and used were 2,100 kilograms at an actual price of $2.20 per kilogram. Direct labour cost for the month was $6,210, and the actual pay per hour was $9.00 What is the direct-abour efficiency variance for the month of August? $240 U $240 F $270 U $270 F