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If 13,400 labor hours were used to produce 7,400 units, the direct labor standard is 2 hours per unit, actual direct labor cost was $139,360,

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If 13,400 labor hours were used to produce 7,400 units, the direct labor standard is 2 hours per unit, actual direct labor cost was $139,360, and the standard direct labor cost is $10 per hour, the labor efficiency variance is: Multiple Choice $14,000 U. $14,000 F. $14,560 U. S14,560 F. None of the answers is correct

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