Chhom Corporation makes a product whose direct labor standards are 0.6 hours per unit and $29 per hour. In November the company produced 7,400 units using 3.940 direct labor- hours. The actual direct labor cost was $82,740. The labor efficiency variance for November is: Multiple Choice o $46,020. F () $14,500. U $46,020. U 0 $14,500.F