A company uses the following standard costs to produce a single unit of output Direct materials Direct labor Manufacturing overhead 8 pounds at $1.20 per pound 0.4 hour at $10.00 per hour 0.4 hour at $3.40 per hour $9.60 $4.00 $1.36 During the latest month, the company purchased and used 77000 pounds of direct materials at a price of $1.40 per pound to produce 10,000 units of output Direct labor costs for the month totaled $36,181 based on 3,730 direct labor hours worked Variable manufacturing overhead costs incurred totaled $10,600 and fixed manufacturing overhead incurred was $15,000 Based on this information, the doct labor efficiency variance for the month was O $3,819 favorable $1,119 favorable $2,700 unfavorable $2.700 favorable $1,119 unfavorable