8 12.5 points Jersey Shore Doll is a local company that produces and sells handcrafted wooden doll houses. After a busy holiday season, the company is evaluating its actual vs. budgeted results for December 2021. Both variable and fixed overhead costs are allocated based on direct labor-hours. Below is some relevant information related to the making of the company's doll houses: Wooden Doll House Data for December Static Actual Budget Doll houses produced and sold Selling price per dollhouse Materials - board feet of wood per doll house 1,100 1,000 $190 $180 8.7 9.0 Cost per board foot of wood $2.90 $2.85 Labor hours to assemble one doll house 1.8 2.0 Cost of direct labor (per hour) $22 $20 Variable Overhead Costs $3,900 $3,500 (utilities, indirect supplies, etc.) Fixed Overhead Costs $10,500 $10,000 (facility rent, insurance, etc.) What is the efficiency variance for direct labor? $4,400U $400F $400U $4,400F