Midgley Corporation makes a product whose direct labor standards are 0.6 hours per unit and $38 per hour. In April the company produced 7,850 units using 4,210 direct labor-hours. The actual direct labor cost was $88,410.
The labor efficiency variance for April is:
A) $19,000 U
B) $19,000 F
C) $90,570 F
D) $90,570 U