Say Something, Ltd$.$ uses the following standard costs to produce each unit of output of their product:

Standard Price $($or Rate$)$

Standard Quantity $($or DL hours$)$

Direct Materials

$$1\mathrm{.}50$ per gram

$7$ grams

Direct Labor

$$14\mathrm{.}00$ per DL hour

$0\mathrm{.}8$ DL hours

Variable Factory OH

$$4\mathrm{.}20$ per DL hour

$0\mathrm{.}8$ DL hours

Fixed Factory OH

$$2\mathrm{.}60$ per DL hour

$0\mathrm{.}8$ DL hours

The company had budgeted production of $14,000$ units of output and budgeted using $11,200$ DL hours. Factory OH standard rates are calculated based on budgeted DL hours.

During the latest month, the company actually produced $15,000$ units. To produce the $15,000$ units, the firm purchased and used $101,250$ grams of direct materials at a total cost of $$162,000.$ Direct labor costs for the month totaled $$198,075$ based on $14,250$ actual direct labor hours worked. Variable factory overhead costs incurred totaled $$62,700$ and fixed factory overhead incurred was $$29,300.$ Based on this information, the direct labor rate variance for the month was:

A$.$ $$31,500$U

B$.$ $$31,500$F

C$.$ $$1,425$U

D$.$ $$1,425$F

E$.$ $$30,075$U

Then $($same information$),$ the variable OH efficiency variance for the month was:

A$.$ $$2,850$U

B$.$ $$2,850$F

C$.$ $$9,450$U

D$.$ $$9,450$F

E$.$ $$12,300$U