24. Jackson Industries uses a standard cost system in which direct materials inventory is carried at standard cost. Jackson has established the following standards for one unit of product:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost Per Unit
Direct materials	4	pounds	$2.20	per pound	$8.80
Direct labor	1.40	hours	$6.00	per hour	$8.40

During May, Jackson purchased 60,900 pounds of direct material at a total cost of $146,160. The total factory wages for May were $95,700, 90 percent of which were for direct labor. Jackson manufactured 11,000 units of product during May using 41,800 pounds of direct material and 15,940 direct labor-hours. The labor efficiency variance for May is:

A. $3,240 Favorable

B. $2,040 Unfavorable

C. $3,240 Unfavorable

D. $840 Favorable