Direct Labor Efficiency Variance Rate question. I posted a picture with some work shown but it doesn't make sense when I look for other examples. I have (7.50-7.30)-41,000=8020. Also, not sure how to tell if something is favorable or unfavorable..? Thanks in advance for the help.

10. Cost standards for one unit of product no. C77: Direct material Direct labor 3 pounds at $2.50 per pound 5 hours at $7.50per hour 7.50 37.50 Actual results: Units produced Direct material purchased Direct material used nits 26,000 pounds at $2.70 23,100 pounds at $2.70 40,100 hours at $7.30 $ 70,200 62,370 292,730 Direct labor The direct-labor efficiency variance is: A. $8,000F $8,000U. $8,250Fv D. $8,250U. E. none of the other answers are correct