Cost standards for one unit of product no. C77:
Direct material	3 pounds at $2.60 per pound	$	7.80
Direct labor	6 hours at $7.60 per hour		45.60
Actual results:
Units produced	6,500 units
Direct material purchased	26,100 pounds at $2.80	$	73,080
Direct material used	19,200 pounds at $2.80		53,760
Direct labor	40,200 hours at $7.40		297,480

Use the information to compute the following variances. The direct-labor efficiency variance is:

$8,002 F

$8,002 U

$9,120 F

$9,120 U

None are correct