Ally Mfg. uses a standard cost system and its July production of 1,900 units involved actual direct labor costs of $261,000 for 5,800 hours worked (AQ). The budget for July called for production of 2,100 units with 6,300 direct labor hours at $41.00 per hour (SP). Ally's direct labor efficiency variance for July, to the nearest dollar, was:

A. $2,100 unfavorable

B. $4,100 unfavorable

C. $27,300 unfavorable

D. $21,100 favorable

E. $23,200 unfavorable.