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 $7.30 per hour		43.80
Actual results:
Units produced	6,800 units
Direct material purchased	27,000 pounds at $2.80	$	75,600
Direct material used	20,100 pounds at $2.80		56,280
Direct labor	41,100 hours at $7.10		291,810

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

Multiple Choice

• $8,022 F.

• $8,022 U.

• $2,190 F.

• $2,190 U.

• None of the answers is correct.