2320351/ take questions/569529 TOMICONTURLIGTVI by que Question 23 The following actual and standard cost data for direct material and direct labor relate to the production of 4,000 units of product: Actual Costs Standard Costs Direct Material 6,200 lb.@ $3.90 6,000 lb. @ $4.00 Direct Labor 4,300 hrs.@ $14.70 4.000 hrs. @ $15.00 Determine the materials efficiency variance $780 U $780F 5800 F $800 u