Barnes Company produces mens ties. The following budgeted amounts were provided by management for the current year:

Category	Standard Inputs	Standard Cost
Direct materials	1.1 yards per tie	$4.00 per yard
Direct labor	0.32 hours per tie	$9.00 per hour

Barnes produced and sold 4,000 ties during 2014. Actual performance for the year is:

Direct Materials

Direct Labor

Yards used in production	4,100	Labor hours incurred	1,240
Yards purchased	3,900	Actual cost per hour	$9.25
Actual cost per yard	$3.75

How much is the labor efficiency variance?

		$310 unfavorable
		$360 favorable
		$50 favorable
		$1,000 unfavorable