Standard wage rate.....$10.40 per DLH Standard hours...........7.7 DLHs per unit Actual wage rate........$9.60 per DLH Actual hours............70,270 DLHs Actual output..........8,500 units Miolen Corporation has provided the data shown concerning its direct labor costs for June. The labor efficiency variance for June would be recorded as A. debit of $50,128. B. credit of $46,272. C. debit of $46,272. D. credit of $50,128