- The standard labor rate per hour is $18.00. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,400 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 $73,200U $73,200F $10,800F $10,800 U - The standard labor rate per hour is $18.00. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,400 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 $73,200U $73,200F $10,800F $10,800 U