Assume the following:

The standard labor rate per hour is $$17\mathrm{.}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 $44,100$ 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

$$15,300$ U

$$15,300$ F

$$23,700$ U

$$23,700$ F