a company has established

A company uses the following standard costs to produce a single unit of output Direct materials Direct labor Manufacturing overhead 7 pounds at $0.70 per pound 0.2 hour at $10.00 per hour 0.2 hour at $3.00 per hour $4.90 $2.00 $0.60 During the latest month, the company purchased and used 67,000 pounds of direct materials at a price of $.80 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $17,751 based on 1,830 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $2,000 and fixed manufacturing overhead incurred was $14,000. Based on this information, the direct labor efficiency variance for the month was: Multiple Choice $2,249 favorable $1,700 favorable $549 favorable $1,700 unfavorable $549 unfavorable