The following data relate to product no. 33 of Volusia Corporation: Direct labor standard: 5 hours at $13 per hour Direct labor used in production: 41,000 hours at a cost of $541,200 Manufacturing activity: 8,100 units completed The direct-labor efficiency variance is: Multiple Choice $6,500 F. $6,500 U. $6,600 F. $6,600 U. None of the answers is correct