Chhom Corporation makes a product whose direct labor standards are 0.4 hours per unit and $19.00 per hour. In November the company produced 1,800 units using 760 direct labor-hours. The actual direct labor cost was $13,300.The labor efficiency variance for November is:

A. $700 F
B. $760 F
C. $700 U
D. $760 U


Answer: D

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