Cost standards for one unit of product no. C77:
Direct material	3 pounds at $2.60 per pound	$	7.80
Direct labor	5 hours at $7.50 per hour		37.50
Actual results:
Units produced	8,000 units
Direct material purchased	26,600 pounds at $2.80	$	74,480
Direct material used	23,700 pounds at $2.80		66,360
Direct labor	40,700 hours at $7.30		297,110

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

Multiple Choice

$7,984 F.

$7,984 U.

$5,250 F.

$5,250 U.

None of the answers is correct.