Demizio Valley Orchards, Inc. (DVO), developed standard costs for direct material and direct labor. In 2015, DVO estimated the following standard costs for one of their most well loved products, the DVO classic Grandma's large apple pie which had a brown sugar coating on the top of the crust as well as including cranberry and mince ingredients in addition to the apples.

	Budgeted quantity	Budgeted price
Direct materials	7 pounds	$8.25 per pound
Direct labor	0.7 hours	$18 per hour

During September, DVO produced and sold

1 comma 0001,000

pies using

7 comma 3007,300

pounds of direct materials at an average cost per pound of

$ 8$8

and

660660

direct labor hours at an average wage of

$ 18.25$18.25

per hour.

The direct labor efficiency variance during September is ________.

A.

$ 720$720

favorable

B.

$ 175$175

favorable

C.

$ 555$555

unfavorable

D.

$ 730$730

unfavorable