Bartels Corp. produces woodcarvings.It takestwohours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour.During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376.What is Bartels' labor efficiency variance for August?

A.$10,376 unfavorable

B.$2,104 unfavorable

C.$2,104 favorable

D.$12,480 unfavorable

E.$ 12,480 favorable