$[$CPA Adapted$]$ Information for Theta Company's direct$-$labor costs for the month of September was as follows:

$\backslash$table$[[$Actual direct$-$labor hours,$],[$Standard direct$-$labor hours,$34,500$ hours$],[$Total direct$-$labor payroll,$35,000$ hours$],[$Direct$-$labor efficiency variance favorable,$$241,500$