Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 35,200 Standard direct labor hours for units manufactured (SQ) 37,200 Unfavorable direct labor rate variance $ 17,600 Total payroll for direct labor $ 440,000 The direct labor efficiency variance in February was: Multiple Choice $16,086 favorable. $17,000 favorable. $16,320 favorable. $16,729 favorable. $24,000 favorable.