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Retriever company completed 2,250 units of its single product, consuming 4,650 labor hours that cost the firm $79,050. According to manufacturing specifications, each unit should

Retriever company completed 2,250 units of its single product, consuming 4,650 labor hours that cost the firm $79,050. According to manufacturing specifications, each unit should have required 2 hours of labor time at $18 per hour.
The company's labor efficiency variance is :
A. $4,650 F
B. $2,700 F
C. $4,650 U
D. $2,700 U
E. None of these

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