The following cost information is for Rocky Company.

Actual results:
Total cost of purchasing material	$15,000
Number of labor hours worked	450 hours
Number of material pounds used in production	2,000 pounds
Number of units produced	200 units
Number of material pounds purchased	1,500 pounds
Total labor cost	$12,500
Leslie Company has established the following standards:
Price per pound of materials	$8.00 per pound
Standard labor rate	$30.00 per hour

During the year, Rocky Company DEBITED Work-in-Process Inventory for a total of $12,000 of direct labor cost. Given these data, which ONE of the following PAIRS would be included in the summary journal entry needed to record the information related to DIRECT LABOR? Note: Assume that the wages have not yet been paid in cash.

A.Credit Labor Efficiency Variance for $1,000; Debit Labor Rate Variance for $1,500

B.Debit Labor Efficiency Variance for $1,000; Credit Labor Rate Variance for $1,500

C. Credit Labor Efficiency Variance for $1,500; Debit Labor Rate Variance for $1,000

D. Credit Labor Efficiency Variance for $500; Debit Labor Rate Variance for $1,000

E. Debit Labor Efficiency Variance for $500; Credit Labor Rate Variance for $1,000

F. Debit Labor Efficiency Variance for $1,500; Credit Labor Rate Variance for $1,000

G. Debit Labor Efficiency Variance for $1,000; Credit Labor Rate Variance for $500

H. Credit Labor Efficiency Variance for $1,000; Debit Labor Rate Variance for $500