7.14 pts Question 19 ABC Company makes a product whose direct labor standards are 0.4 hours per unit and $19.00 per hour. In November the company produced 1,800 units using 760 direct labor-hours. The actual direct labor cost was $13,300. The labor efficiency variance for November is: O $700 F 0 $760 F 0$760 0 0$700 U