Albertville has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $22.50 per hour. During July, Albertville paid $189,500 to employees for 8,890 hours worked. 4,700 units were produced during July. What is the direct labor efficiency variance?

Select one:

a.$22,000 favourable

b.$11,475 favourable

c.$10,525 favourable

d.$10,525 unfavourable