Board Company's direct labor information for February is as follows:

Direct labor hours worked $($AQ$)36,600$

Standard direct labor hours for units manufactured $($SQ$)38,500$

Unfavorable direct labor rate variance $ $18,300$

Total payroll for direct labor $ $530,700$

The direct labor efficiency variance in February was:

Multiple Choice

A$.$ $$26,600$ favorable.

B$.$ $$19,619$ favorable.

C$.$ $$19,950$ favorable.

D$.$ $$19,262$ favorable.

E$.$ $$18,965$ favorable.