Cost standards for one unit of product no. C77: Direct material Direct labor Actual results: Units produced Direct material purchased 25,900 pounds at $2.70 Direct material used Direct labor 3 pounds at $2.50 per pound 7.50 6 hours at $7.50 per hour 6,600 units 19,500 pounds at $2.70 45.00 $69,930 52,650 294,920 40,400 hours at $7.30 Assume that the company computes variances at the earliest point in time The direct-labor efficiency variance is: Multiple Choice $8,036F $8,036U $6,000F. $6,000U. None of the answers is correct