Use the information below to answer the following question(s). Best-4-U Things Ltd. planned on producing 600 units for the year. However, actual production was 400 units. Information concerning the direct labour cost for Best-4-U Things Ltd. is as follows: actual results, 1,000 hours at $25 per hour; static budget amounts, 1,200 hours at $21 per hour. What is the Best-4-U Things Ltd. direct labour input-efficiency variance? O a. $4,200 U O b. $200 U O c. $4,200 F O d. $5,000 U O e. $5,000 F