Smart Accountants Inc. (SMI) planned on completing 600 tax returns for the month of February. The actual number of tax returns completed was 400 returns. SMI budgeted for 2 hours per tax return, at a rate of $21 per hour. Actual hours worked were 1,000 hours, at a rate of $25 per hour. What is SMI's direct labour efficiency variance?

Question 3 options:

	$5,000 U
	$5,000 F
	$4,200 U
	$4,200 F