Smith Inc makes designer candles. It takes 2 hours of direct labor to manufacture one candle. Smith's standard labor cost is $18 per hour. In the month of February. Smith manufactured 14,900 candles and used 30,200 hours of direct labor at a total cost of $539,800. What is Smith's labor efficiency variance for February? Multiple Choice $3,400 unfavorable. $7,200 favorable. $11,000 unfavorable