The Lennon Company uses a standard costing system and a flexible budget. At a normal level of activity of 15,000 units and 45,000 standard direct labor hours, the standard direct labor cost would be $270,000 . During June, 44,050 hours were worked to produce 14,000 units at an actual direct labor cost of $352,000 . The direct labor efficiency variance in June was

a. $20,300 (U).
b. $12,300 (U).
c. $12,300 (F).
d. $15,300 (U).


B

Business

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