Blumenthal Manufacturing makes a product with the following standard costs Standard Quantity or Hours Standard Price or Rate Direct materials $3.00 per pound 3.5 pounds Direct labor 08 hours $19.00 per hour Variable overhead $8.00 per hour 0.8 hours in July the company produced 3,700 units using 12.240 pounds of the direct material and 1,100 direct labor-hours. During the month, the company purchased 13.000 pounds of the direct material at a cost of $35,100. The actual direct labor cost was $51,612 and the actual variable overhead cost was $20,148 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variancei is computed when the materials are purchased The labor efficiency variance for July is Select one O a 5-35.340.00 O b.s-49.400.00 O c$20,900.00 o d.570.300.00