Agatha Company produced 4,000 units of Red Apple products. Each unit requires 0.5 standard hours. The standard labour rate is $12 per hour. Actual direct labour for the period was $22,000 (2,200 hours * $10 per hour). The direct labour efficiency variance is: 29 Multiple Choice $2,000 U. $8,100 F. $2,400 U. $8,000 F