Assume the following: . The standard labor rate per hour is $17.75. The standard labor-hours allowed per unit of finished goods is 3 hours. The actual quantity of labor hours worked during the period was 43,100 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 $33,725 U $33,725 F $39,025 U $39,025 F