Dreary Credit Agency uses a standard cost system for the processing of its credit applications. The labor standard at Dreary is 10 applications per 8 hour day at a standard cost of $15 per hour. During the last pay period, Dreary's credit agents worked 1, 920 hours and processed 2, 500 applications. The total labor cost for the agents during this period was $29, 184. What was Dreary's labor efficiency variance for this last pay period? $384 Unfavorable $816 Favorable $1, 200 Favorable $1, 500 Favorable The following standards for variable manufacturing overhead have been established for a company that makes only one product: The following data pertain to operations for the last month: What is the variable overhead efficiency variance for the month? $17, 397 U $16, 817 U $312 F $17, 085 U