Dibert Inc. has provided the following data concerning one of the products in its standard cost system.InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect labor0.70 hours$20.40 per hourThe company has reported the following actual results for the product for February: Actual output 5,100unitsActual direct labor-hours 3,380hoursActual direct labor cost$74,698 The labor efficiency variance for the month is closest to:
A. $4,199 F
B. $3,876 U
C. $4,199 U
D. $3,876 F
Answer: D
Business
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