A company uses the following standard costs to produce a single unit of output.

Direct materials	6 pounds at $1.20 per pound	=	$	7.20
Direct labor	0.6 hour at $8.00 per hour	=	$	4.80
Manufacturing overhead	0.6 hour at $4.00 per hour	=	$	2.40

During the latest month, the company purchased and used 56,000 pounds of direct materials at a price of $1.50 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $43,776 based on 5,760 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $21,000 and fixed manufacturing overhead incurred was $18,000. Based on this information, the direct labor efficiency variance for the month was:

• A. $4,224 favorable

• B. $2,304 favorable

• C. $1,920 unfavorable

• D. $1,920 favorable

• E. $2,304 unfavorable