Labor Efficiency Variance and Ethics. Hamburger Depot is a large fast-food restaurant located in downtown Philadelphia. Standards indicate that each hamburger cook should make 100 burgers per hour and that the labor rate is \(\$ 10\) per hour. This month, 272,500 burgers were cooked in 2,300 hours.

\section*{Required:}
1. What was the labor efficiency variance this month?
2. Why might the restaurant manager be tempted to report to top management a smaller variance than actually occurred?