PopALock Manufactures Locks for Home and Industrial Use For the Current Year,PopALock Planned to Work 2,180 Direct Labor

PopALock manufactures locks for home and industrial use.PopALock developed the following standard costs for its most popular industrial deadbolt lock: $\begin{array}{c}\quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \text { Standard Cost}\quad \quad \quad \quad \quad \quad \quad \text { Unit Standard Cost} \\\begin{array}{lll} \text { Direct materials}\\ \text { Direct labor} \end{array}\begin{array}{lll}\text {1.20 pounds @ \$ 2 per pound}\\\text {0.25 hour @\$12 per hour} \end{array}\begin{array}{lll}\quad \quad \quad \$ 2.40 \\\quad \quad \quad 3.00 \end{array}\end{array}$

For the current year,PopALock planned to work 2,180 direct labor hours and planned to produce 8,720 units of this industrial deadbolt lock.Actual results for the current year were 8,800 deadbolt locks produced,11,000 pounds of direct materials were purchased and used,price paid for the direct materials was $23,100,and actual direct labor costs were $26,656 for 2,240 direct labor hours.Which of the following correctly represents the direct labor wage variance and the direct labor efficiency variance,respectively?

A) $224 F and $480 U
B) $256 F and $480 U
C) $480 U and $256 F
D) $224 U and $256 U
E) $224 U and $480 F