Question 15 (4 points) Ch. 10-Dell, Inc. makes a product with the following standard costs: Standard Cost Standard Quantity or Hours Standard Price or Rate Per Unit Direct materials 7.1ounces S 4.00per ounce $ 28.40 Direct labor 0.2hours $ 11.00 per hour $ 2.20 Variable overhead 0.2hours $ 4.00per hour $ 0.80 The company reported the following results concerning this product in June. Actual output Raw materials used in production Purchases of raw materials 3000units 21,500ounces 21,500ounces 560hours Actual direct labor-hours The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor efficiency variance for June is: D) $440 F C) $660 U A) $440 U B) $660 F