Answer = (A) $ 72,000 F

working notes for the above answer is as under

Lee produce 5000 units during the quarter

Direct materials: 3 pounds per unit;$4 per pound

Direct labor: 5 hours per unit; $15 per hour

Calculation of direct labour cost Variance is as follow

So standered Timing of production of 5,000 units are

= 5,000 units x 5 hour per unit

=25,000 hours

Company actul uses 30,000 direct labour during the quarter

Standered Cost

=30,000 units x 15$ per hour

=$ 450,000

Vrance = Standered cost – actual cost

=$ 450,000 -$ 378,000

=$ 72,000 F