ABC Company's standard direct labor cost per unit includes 3 hours @ $15 per hour. During May ABC Company produced 380 units and incurred total labor cost of $16,200 for 1,200 actual direct labor hours worked. ABC's labor efficiency variance for May is:
A) $0.
B) $900 U.
C) $300 U.
D)$900 F.

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The Answer of ABC Company's standard direct labor cost per unit includes 3 hours @ $15 per hour. During May ABC Company produced 380 units and incurred total labor cost of $16,200 for 1,200 actual direct labor hours worked. ABC's labor efficiency variance for May is:
A) $0.
B) $900 U.
C) $300 U.
D)$900 F.

ABC Company's Standard Direct Labor Cost Per Unit Includes 3