14, Trendy T's Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are as follows: Standard direct labor cost per hour $22.00 Standard direct labor hours per t-shirt 0.6 During the month of January, the company produced 1,000 t-shirts. Related production data for the month follows: Actual direct labor hours 760 Actual direct labor cost incurred $12,920 What is the direct labor efficiency variance for the month? O A. $3,520 favorable OB. $3,800 unfavorable O C. $3,520 unfavorable OD. $3,800 favorable