Bender Corporation produced $100$ units of Product AA$.$ The total standard and actual costs for materials and direct labor for the $100$ units of Product AA are as follows:

Materials:

Standard

Actual

Standard: $200$ pounds at $$3\mathrm{.}00$ per pound

$$600$

Actual: $220$ pounds at $$2\mathrm{.}85$ per pound

$$627$

Direct labor:

Standard: $400$ hours at $$15\mathrm{.}00$ per hour

$6,000$

Actual: $368$ hours at $$16\mathrm{.}50$ per hour

$6,072$

What is the labor efficiency variance for Bender Corporation?

$$480$ U

$$552$ F

$$552$ U

$$480$ F