U, LAUJ Help Save . 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 $10,800 F $73,200 U 0 $10,800 u $73,200 F