Question 13 (5 points) Ethene Builders constructs houses. The standard labor rate is $20 per hour and the standard number of hours is 13,000 hours per home. During the year, it constructed 12 homes using 15,000 labor hours per home and a rate of $23 per hour Calculate the labor efficiency variance. $480,000 F $480,000 u $540,000 F $540.000 U