- The standard labor rate per hour is $17.00. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,000 hours. - The total actual direct labor cost for the period was $726,000. - The company produced 15,000 units of finished goods during the period. What is the labor efficiency variance? Multiple Choice $17,000 $17,000F $22,000 $22,000F