Beta Company produces mirrors. During the year, 250,000 mirrors were produced. Materials and labor standards for producing the mirrors are as follows: Direct materials (2 pleces of glass o $2) Direct labor (2 hours $16.00) $32.00 $4.00 Beta purchased and used 600,000 pleces of glass at $2,50 each, and its actual labor hours were 100,000 hours at a wage rate of $18.00, What is the labor efficiency variance? O $1,600,000 F $800,000 U $1,600,000 U O $800,000 F