Gomez Inc. mills and finishes furniture kits. A certain kit requires the following: Direct materials standard 2 square yards at $13.50 per yard Direct manufacturing labor standard 1.5 hours at $20.00 per hour During the third quarter, the company made 1.500 kits and used 3.150 square yards of wood costing $42.600. Direct labor totaled 2.000 hours for $46,150, Compute the direct manufacturing labor efficiency variance for the quarter. $3.000 U @ $5.000 F . $3,000 F $5.000 0