Richards Company manufactures small plastic widgets. The standard direct materials quantity required to produce one widget is 1/2 pound at a cost of $9 per pound. Every widget requires 7 direct labor hours at a standard cost of $11 per direct labor hour. During November, 1,000 widgets were produced using 520 pounds of materials costing $3,130. At the end of November, an examination of the labor cost records showed that the company used 6,800 direct labor hours (DLH) at a cost of $8 per hour. What is the direct labor efficiency variance? OA. $2,200 F OB. $20,400 F OC. $2,200 U OD. $20,400 U