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The following actual and standard cost data for direct material and direct labor relate to the production of 4,000 units of product: Standard Costs Actual

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The following actual and standard cost data for direct material and direct labor relate to the production of 4,000 units of product: Standard Costs Actual Costs 6,000 lb. @ $4.00 6,200 lb. @ $3.90 Direct Material 4,000 hrs. @ $15.00 4,300 hrs. @ $14.70 Direct Labor Determine the labor efficiency variance. $4410 F $4,500 F O $4,500 U $4.410 U

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