San Antonio Chair Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 6 hours per chair. The actual results for the period when 30 chairs were built were 130 direct labor hours at an actual cost of $1,560. What is the direct labor cost variance? 0 $420 U O $280 F $700 F O $260 U Question 3 4 pt: San Antonio Chair Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 4 hours per chair. The actual results for the period when 30 chairs were built were 130 direct labor hours at an actual cost of $1,340. What is the direct labor cost variance? $390 F $390 U $480 U $480 F