-What Was the Labour Efficiency Variance for the Month?
A)

$\begin{array}{l}\text { The following labour standards have been established for a particular product: }\\\begin{array} { | l | r | } \hline \text { Standard labour hours per unit of output } & 7.5 \text { hours } \\\hline \text { Standard labour rate } & \$ 15.25 \text { per hour } \\\hline\end{array}\end{array}$
$\begin{array}{l}\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | r | } \hline \text { Actual hours worked } & 9,600 \text { hours } \\\hline \text { Actual total labour cost } & \$ 144,480 \\\hline \text { Actual output } & 1,200 \text { units } \\\hline\end{array}\end{array}$
-What was the labour efficiency variance for the month?

A) $7,230 favourable.
B) $7,230 unfavourable.
C) $9,030 unfavourable.
D) $9,150 unfavourable.