Assembly line workers at Pharoah Manufacturing worked a total of $9900$ direct labor hours to produce $38400$ units. The standard for

producing one unit is $15$ minutes at a wage rate of $$11\mathrm{.}10.$ If the actual wage rate was $$10\mathrm{.}6$ per direct labor hour, Pharoah's direct

labor efficiency variance is

$$3180$ favorable.

$$4800$ unfavorable.

$$3330$ unfavorable.

$$2000$ favorable.