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Midgley Corporation makes a product whose direct labor standards are 1.8 hours per unit and $19.00 per hour. In April, the company produced 5,900 units

Midgley Corporation makes a product whose direct labor standards are 1.8 hours per unit and $19.00 per hour. In April, the company produced 5,900 units using 10,210 direct labor-hours. The actual direct labor cost was $185,820. The labor efficiency variance for April is:

$7,818 U

$7,790 U

$7,709 F

$7,790 F

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