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Tommy Harris Company produced 1,200 units of its only product last month. The companys employees were paid a total of $221,400 for working 20,500 hours.

Tommy Harris Company produced 1,200 units of its only product last month. The companys employees were paid a total of $221,400 for working 20,500 hours. The standard wage rate is $10.50 and the standard time to produce a single unit is 17.50 hours.What is Tommy Harris labor efficiency variance?
A $5,250 favorable
B $900 favorable
C $5,400 unfavorable
D $6,150 unfavorable

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