Brown Company produces fine leather footballs. The standard cost for each football is: Direct material 2 feet of leather at $4.00/foot $8.00 Direct labor 1.5 hours at $12.00/hour $18.00 During February, 1,200 footballs were produced. 2,600 feet of leather were purchased at $4.25 per foot. Of this, 2,300 feet were used in production. Direct labor cost incurred was $20,930 for 1,820 hours. Reference: Ref 11-2 What is the direct labor efficiency variance? Answer $20 unfavorable $240 unfavorable $360 unfavorable $360 favorable