Cost standards for one unit of product no. C77: Direct material Direct labor 3 pounds at $2.50 per pound 5 hours at $7.50 per hour 7.50 37.50 Actual results: Units produced Direet 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 The direct-labor efficiency variance is: $8,000F. $8,000U. $8,250F. $8,250U. None of these