Perfection Company manufactures candles. The standard direct materials quantity required to produce one fancy candle is $1$ pound at a cost of $$2$ per pound. Every candle requires $2$ direct labor hour$($s$)$ at a standard cost of $$15$ per

direct labor hour. During November, $7,800$ fancy candles were produced using $8,100$ pounds of materials costing $$31,300.$ At the end of November, an examination of the labor cost records showed that the company used $16,500$ direct

labor hours $($DLHr$)$ at a cost of $$17$ per hour.

What is the direct labor efficiency variance?

A$.$ $$33,000U$

B$.$ $$33,000F$

C$.$ $$13,500F$

D$.$ $$13,500U$