Amanda Corporation produces high-quality leather boots. The company has a standard cost system and has set the following standards for materials and labor: Leather (12 strips @ $20) $240 Direct labor (10 hours @ $12) $120 Total prime cost $360 During the year, Amanda produced 180 boots. Actual leather purchased was 1,700 strips at $16 per strip. There were no beginning or ending inventories of leather. Actual direct labor was 1,600 hours at $15 per hour. Calculate the labor efficiency variance. $2,400 F $3,000 U $2,400 U $3,000 F