Moms Apple Pie Company uses a standard cost system. The standard direct labor time for each pie is 30 minutes. During the most recent month, the company produced and sold 4,300 pies. The standard direct labor rate is $19.00 per hour; the actual labor rate per hour for the month was $19.90. The company used a total of 2,140 labor hours. References Section Break SB (Algo) Moms Apple Pie Company uses a standard ... Brief Exercise 14-21 (Algo) Direct labor efficiency variance... [LO 14-3] What was the direct labor efficiency variance for the month? Was this variance favorable (F) or unfavorable (U)? (Do not round intermediate calculations.)