Livie Corporation expected to pay their workers $12.60 per hour and set the following standards for hours and units for the month of February: Standard hours per unit Expected units produced 8.8 hours 1,045 units During February, workers incurred 6,600 hours at a total cost of $80,520 to produce 950 units of product. What is the direct labor efficiency variance? Multiple Choice $32,710 F $22,176 U $32.710 U $2,640 F $22,176 F