Jurczyk Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.3 hours per unit Standard direct labor rate $11.00 per hour In December the company's budgeted production was 4,600 units, but the actual production was 4,400 units. The company used 1,330 direct labor-hours to produce this output. The actual direct labor cost was $14,364. The labor efficiency variance for December is: $110 U $108 F $110 F $108 U please show all work. Thanks.