The following data relate to product no. 33 of Volusia Corporation: Direct labor standard: 4 hours at $14 per hour Direct labor used in production: 33,000 hours at a cost of $468,600 Manufacturing activity: 8,000 units completed The direct-labor efficiency variance is: Multiple Choice $14,000 F $14,000 U. None of the answers is correct. $14,200 U O $14,200 F