Question - Yola Company manufactures a product with standards for direct labour of 4 direct labour-hours per unit at a cost of $12.00 per direct labour-hour. During June, 1,000 units were produced using 4,100 hours at $12.20 per hour. What was the direct labour efficiency variance?
A. $1,200 favourable.
B. $1,200 unfavourable.
C. $2,020 favourable.
D. $2,020 unfavourable