The following data relate to product no. 33 of La Quinta Corporation: Direct labor standard: 5 hours at $14 per hour Direct labor used in production: 45,000 hours at a cost of $639,000 Manufacturing activity: 8,900 units completed The direct-labor efficiency variance is:

$7,000F.

$7,000U.

$7,100F.

$7,100U.

None of the other answers are correct.

show work please