Sheffield Marine Stores Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Sheffield uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 2 pounds per unit: $3 per pound Direct labor 5 hours per unit: $16 per hour 00 Sheffield produced 5,000 units during the quarter. At the end of the quarter an examination of the labor records showed that the company used 30,000 direct labor hours and actual total direct labor costs were $372,000. What is the direct labor efficiency variance? Select one: A. $28,000 B. $80,000 U C. $28,000 F D $80,000 F