Midgley Corporation makes a product whose direct labor standards are 0.9 hours per unit and $33 per hour. In April the company produced 7,600 units using 6,340 direct labor-hours. The actual direct labor cost was $133,140.

The labor efficiency variance for April is:

	$16,500 U
	$16,500 F
	$92,580 F
	$92,580 U