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The standard cost card of a particular product specifies that it requires 4.4 direct labor-hours at $11.60 per direct labor-hour. During March, 2,600 units of

The standard cost card of a particular product specifies that it requires 4.4 direct labor-hours at $11.60 per direct labor-hour. During March, 2,600 units of the product were produced and direct labor wages of $125,125 were incurred. A total of 14,300 direct labor-hours were worked. The direct labor variances for the month were:

Labor Rate Variance Labor Efficiency Variance
A) $7,579 F $30,700 U
B) $7,579 F $33,176 U
C) $40,755 F $30,700 U
D) $40,755 F $33,176 U

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