Assume the labor rate variance is $$400$ unfavorable and the labor spending variance is $$200$ unfavorable. Given these assumptions, which of the following statements is true?

Multiple Choice

The labor efficiency variance must be $$600$ favorable.

The labor efficiency variance must be $$600$ unfavorable.

The labor efficiency variance must be $$200$ favorable.

The labor efficiency variance must be $$200$ unfavorable.