Cost standards for one unit of product no. C77: Direct material 3 pounds at $2.50 per pound Direct labor 5 hours at $7.50 per hour $ 7.50 37.50 Actual results: Units produced Direct material purchased Direct material used Direct labor 7,800 units 26,000 pounds at $2.70 23,100 pounds at $2.70 40,100 hours at $7.30 $ 70,200 62,370 292,730 Assume that the company computes variances at the earliest point in time. The direct-labor efficiency variance is: Select one: o a. $8,000U. O b. $8,250U. o O O c. none of the other answers are correct. d. $8,250F. e. $8,000F