Blumenthal Manufacturing makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	3.5 pounds	$3.00 per pound
Direct labor	0.8 hours	$19.00 per hour
Variable overhead	0.8 hours	$8.00 per hour

In July the company produced 3,300 units using 12,240 pounds of the direct material and 2,500 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 variance is computed when the materials are purchased.

The labor efficiency variance for July is:

Select one:

a. $-2,660.00

b. $-15,200.00

c. $47,500.00

d. $62,700.00