Meow Products Ltd. produces and sells scratching posts for cats. In the current year, the company had expected to sell 12,000 posts but actually produced and sold 10,000 posts.The following information is available regarding the standard cost to produce a single post:

Direct materials:3 feet @ 1.75 per footDirect labor:15 minutes @ $.30 per minute

In the current year, 35,000 feet of material were purchased and used at a cost of $1.55 per foot, and 140,000 direct labor minutes were incurred at a cost of $.32 per minute.The company'sdirect labor efficiency variancefor the current year was:

a. $3,000 U

b. $12,000 F

c.$12,000 U

d.$3,000 F