The following data relate to product no. 33 of Volusia Corporation: Direct labor standard: 4 hours at $15 per hour Direct labor used in production: 38,000 hours at a cost of $585,200 Manufacturing activity: 9,400 units completed The direct-labor efficiency variance is: Multiple Choice O $6,160 F. O None of the answers is correct. O $6,000 U. O $6,160 U. O $6,000 F