Chhom Corporation makes a product whose direct labor standards are 0.8 hours per unit and $25 per hour. In November the company produced 7,200 units using 5,260 direct labor-hours. The actual direct labor cost was $110,460. The labor efficiency variance for November is: Multiple Choice $33,540. F $12,500. F $12,500.0 $33,540. U BRE