Stevenson Enterprises Recently Used 16,000 Labour Hours to Produce 8,500

Stevenson Enterprises recently used 16,000 labour hours to produce 8,500 completed units. According to manufacturing specifications, each unit is anticipated to take two hours to complete. The company's actual payroll cost amounted to $165,300. If the standard labour cost per hour is $12, Stevenson's labour efficiency variance is:

A) $10,331F.
B) $10,331U.
C) $12,000F.
D) $12,000U.
E) 26,700U.