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. $5,000 $5,000F $3,000F $3,000