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

Direct labor hours worked (AQ)	37,200
Standard direct labor hours for units manufactured (SQ)	39,000
Unfavorable direct labor rate variance	$ 18,600
Total payroll for direct labor	$ 558,000

The direct labor efficiency variance in February was:

Multiple Choice

$19,140 favorable.

$18,886 favorable.

$19,800 favorable.

$19,516 favorable.

$26,100 favorable.