Consider the following cost card information: One Unit of Product uses; Materials: 20 square feet x 1 per square foot. Direct labour: 1 hours x 2 per hour. Variable manufacturing overhead: 1 hours x 3 per hour. The following activity occurred during the month of April: Materials purchased: 50,000 sq. feet at 4.30 per sq. foot; Materials used: 44,000 square feet; Units produced: 2,000 units; Direct labour: 2,500 hours at 1.70 per hour; Actual variable manufacturing overhead: 8,000 ; The direct labour efficiency variance is Select one: a. 2,000 A b. 1,000 A c. 1,500 A d. 300 F e. 4,000 F