Aday's Pie Factory has set standard for production of 130,000 pies as follows: During the last period, Aday's produced 96,000 pies and the following usage information. Use the information above, to calculate the following: What is the Labor Efficiency Variance? "Note, we have a conversion factor, so 3 of the formulas will be slightly different. Select one: a. 13,104 b. 7,200 c. 17,500 d. 12,905