6- Oyuncakistan Inc., uses standard costing system. The following information belongs to its 2020 records Standards: DL efficiency:4 hrs per toy, DL wage: 6.00 TL per hour Actual: Actual manufacturing time 100.500 hrs, Actual wage: 6.15 TL/hr Other: Units sold: 24,000, Units manufactured 25,400 REQUIRED: Direct labour efficiency variance ? 7.200 TL(U) b) 6.600 TL(F) C) 6.765 TL (U) 6.765 TL(F) e) 6.000 TL(U) 16259