30. Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $7.00/hr.)	$	28.00	per unit
Actual hours worked		12,650
Actual rate per hour	$	7.40

Multiple Choice

$5,060 unfavorable.

$5,600 unfavorable.

$5,600 favorable.

$9,450 favorable.

$5,060 favorable.