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?

A$.$ $$23700$ F

B$.$ $$15\mathrm{.}300$ F

C$.$ $$23,700$ U

D$.$ $$15\mathrm{.}300$ U