DBC produces a single product. The standard production requirement for each unit requires 0.50 direct labour hours at a standard rate of $8 per hour. During the last year, DBC assembly line workers worked a total of 1,400 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

Nil

$800 favourable

$5,500 unfavourable

$110 unfavourable