Liukko Corporation's Standard Wage Rate Is $14

Liukko Corporation's standard wage rate is $14.90 per direct labor-hour (DLH) and according to the standards, each unit of output requires 2.8 DLHs. In June, 1,800 units were produced, the actual wage rate was $15.80 per DLH, and the actual hours were 5,110 DLHs. The Labor Efficiency Variance for June would be recorded as a:

A) debit of $1,106.
B) credit of $1,106.
C) credit of $1,043.
D) debit of $1,043.