Assume the following:The standard labor rate per hour is $$17\mathrm{.}25.$The standard labor$-$hours allowed per unit of finished goods is $3$ hours.The actual quantity of labor hours worked during the period was $44,000$ hours.The total actual direct labor cost for the period was $$726,000.$The company produced $15,000$ units of finished goods during the period.What is the labor efficiency variance?