Assume the following 9 The standard labor rate per hour is $17.25. . The standard labor-hours allowed per unit of finished goods Is 3 hours. . The actual quantity of labor hours worked during the period was 44,700 hours . The total actual direct labor cost for the period was $726,000. 4 . The company produced 15,000 units of finished goods during the period points What is the labor efficiency variance? Multiple Choice O $5.175 U O $5175 F O $45.075 U $45.075 F