QUESTION 10 The following data relate to product no. 33 of Volusia Corporation: Direct labor standard: 5 hours at $14 per hour Direct labor used in production: 45,000 hours at a cost of $639,000 Manufacturing activity: 8,900 units completed The direct-labor efficiency variance is: $7,000 F. O $7,000 U. $7,100 F. O $7, 100 U. ONone of the answers is correct