DBC produces a single product. The standard production requirement for each unit requires 0.50 direct labour hours at a standard rate of $15 per hour. During the last year, DBC assembly line workers worked a total of 2,000 hours at a cost of $60,000 to DBC. Also last year, DBC manufactured 3,000 units of product. What was the company's direct labour efficiency variance for the year? Multiple Choice $7,500 unfavourable $4,000 favourable $1,650 unfavourable Nil