Wimberley Company
Wimberley Company Has the Following Information Available for December

Wimberley Company
Wimberley Company has the following information available for December when 3,500 units were produced (round answers to the nearest dollar) .
$\begin{array}{ll}\text { Standards: } & 3.5 \text { pounds } \\\text { Material } & \text { per unit @ } \\& \$ 4.50 \text { per } \\& \text { pound } \\& 5.0 \text { hours } \\\text { Labor } & \text { per unit @ } \\& \$ 10.25 \text { per } \\& \text { hour }\end{array}$

$\begin{array}{ll}\text { Actual: } & \\\text { Material purchased } & 12,300 \\& \text { pounds } @ \\& \$ 4.25 \\\text { Material used } & 11,750 \\& \text { pounds } \\17,300 \text { direct1abor hours @ } &\end{array}$
$\$ 10.20 \text { per hour }$




Refer to Wimberley Company.What is the labor efficiency variance?

A) $2,050 F
B) $2,050 U
C) $2,040 U
D) $2,040 F