Davner Enterprises recently used 14,100 labor hours to produce 7,900 completed units. According to manufacturing specifications, each unit is anticipated to take two hours to complete. The company's actual payroll cost amounted to $174,840. If the standard labor cost per hour is $12, Davners labor efficiency variance is:

Multiple Choice

• $20,400 U.

• $20,400 F.

• $21,080 U.

• $21,080 F.

• None of the answers is correct.