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) Direct labor (10 hours $12) Total prime cost $240 $120 $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. $3,000 F $2,400 U $3,000 U $2,400 F