05:22 ences Irvin Corporation also reported the following standards for direct labor for the year. Standard cost per hour Standard quantity per unit $12.00/hr 5 hours During the year, 10,125 units were produced. The actual hours incurred to produce the finished units were 53,625 hours at a total cost of $622,050. What is the the direct labor efficiency variance? Multiple Choice $18,650 F $18.650 U $36,000 F $36,000 U