Question 5 1.5 Dibert Incorporated has provided the following data concerning one of the products in its standard cost system. Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate Direct labor 0.70 hours $ 20.40 per hour The company has reported the following actual results for the product for February: Actual output 5,100 units Actual direct labor-hours 3,380 hours Actual direct labor cost $ 74,698 The labor efficiency variance for the month is closest to: O $4,199 F O $3,876 F O $3,876 U O $4,199 U