A company uses the following standard costs to produce a single unit of output. Direct materials Direct labor Manufacturing overhead 6 pounds at $0.60 per pound 0.5 hour at $9.00 per hour 0.5 hour at $4.30 per hour $3.60 $4.50 $2.15 = During the latest month, the company purchased and used 57,000 pounds of direct materials at a price of $.70 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $42,369 based on 4,870 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $18,500 and fixed manufacturing overhead incurred was $18,000. Based on this information, the direct labor efficiency variance for the month was: Multiple Choice $2,631 favorable $1,461 favorable $1,170 unfavorable $1,170 favorable $1,461 unfavorable