$(32)$ A retail company reports these cost data:

Actual Results

Total labor cost: $$1,140,000$

Number of units produced: $10,000$

Number of labor hours worked: $25,000$

The company has established these standards:

Number of labor hours to produce one unit: $3$

Standard labor rate: $$50$

What is the labor efficiency variance?

$$200,000r$

$$200,000U$

$$250,000F$

$$250,000U$