Dazzle Toy Company gathered the following actual results for the current month:

Actual amounts:

Units produced

$4,000$

Direct materials purchased and used

lbs$.)$

$$22,500$

Direct labor cost $(4,500$ hours$)$ $$51,750$

Manufacturing overhead costs incurred $$24,000$

Budgeted production and standard costs were:

Budgeted production

Direct materials

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead

$3,500$ units

$2$ lbs$./$unit at $$\frac{4\mathrm{.}25}{l}b.$

$1\mathrm{.}5hrs./$unit at $$\frac{12\mathrm{.}00}{h}r.$

$$5$ per unit

$$21,000$

What is the direct labor efficiency variance?

a$.$ $$17,250$ favorable

b$.$ $$18,000$ favorable

c$.$ $$18,000$ unfavorable

d$.$ $$17,250$ unfavorable