XYZ Company makes one product and has calculated the following amounts for direct labor: AH x AR $=$ $$84,000$; AH x SR $=$ $$83,000$; SH x SR $=$ $$85,000.$ Compute the labor efficiency variance.

Multiple choice question.

$$2,000$ F

$$1,000$ U

$$1,000$ F

$$2,000$ U