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Answer (D) is correct . The direct labor efficiency variance equals the difference between the standard and actual amounts of labor hours times the standard labor rate. The standard amount for the actual output is 6,500 direct labor hours (1.25 DLH × 5,200 units). The efficiency variance is therefore $1,200 U [(6,500 standard hours – 6,600 actual hours) × $12].

Answer (A) is incorrect because The amount of $4,200 equals $12 times the difference between actual hours (6,600) and the hours budgeted for planned output (5,000 ¡Á 1.25 = 6,250).
Answer (B) is incorrect because The amount of $3,000 equals $12 times the difference between 6,500 standard hours for the actual output and 6,250 standard hours for the budgeted output.
Answer (C) is incorrect because Actual cost minus budgeted cost equals $2,220.