Midgley Corporation makes a product whose direct labor standards are 0.9 hours per unit and $24 per hour. In April the company produced 7, 150 units using 5, 935 direct labor-hours. The actual direct labor cost was $124, 635. The labor efficiency variance for April is: $12, 000 F $12, 000 U $29, 805 F $29, 805 U