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Spex Appeal Inc. has the following direct labor standard to manufacture one pair of eyeglasses: 1 . 5 standard hours per eyeglasses at $ 1

Spex Appeal Inc. has the following direct labor standard to manufacture one pair of eyeglasses: 1.5 standard hours per eyeglasses at $12.00 per direct labor hour. 1,550 direct labor hours were actually worked at a total labor cost of $18,910 to make 1,000 eyeglasses.
Spex's labor efficiency variance was:
$590 U
$590F
$600U
$600F
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