Assume the following: - The standard labor rate per hour is $17.00. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 43,400 hours. - The total actual direct labor cost for the period was $726,000. - The company produced 15,000 units of finished goods during the period. What is the labor efficiency variance? Multiple Choice $27,200U $27,200F $11,800U $11,800F