36) Hassock Corp. produces woven wall hangings. It takes 2 hours of direct labor to produce a single wall hanging. Hassock's standard labor cost is $12 per hour. During August, Hassock produced 10,000 units and used 21,040 hours of direct labor at a total cost of S250,376. What is Hassock's labor efficiency variance for August? A) S14,584 unfavorable. B) S4,160 favorable. C) $12,480 favorable. D) S10,376 unfavorable. E) $12,480 unfavorable