Extreme Builders constructs houses. The standard labor rate is $28 per hour and the standard number of hours is 15,000 hours per home. During the year, it constructed 12 homes using 18,000 labor hours per home and a rate of $25 per hour.

Calculate the labor efficiency variance.

		$1,008,000 F
		$900,000 U
		$1,008,000 U
		$900,000 F