Agatha Company Produced 4,000 Units of Red Apple Products

Agatha Company produced 4,000 units of Red Apple products.Each unit requires 0.5 standard hours.The standard labour rate is $12 per hour.Actual direct labour for the period was $22,000 (2,200 hours x $10 per hour) .The direct labour efficiency variance is:

A) $2,000 U.
B) $2,400 U.
C) $8,000 F.
D) $8,100 F.