During March, the following activity was recorded by the company:

$-$The company produced $2,400$ units during the month.

$-$A total of $19,400$ pounds of material were purchased at a cost of $$13,580.$

$-$There was no beginning inventory of materials on hand to start the month; at the end of the month, $3,620$ pounds of material remained in the warehouse.

$-$During March, $1,090$ direct labor$-$hours were worked at a rate of $$30\mathrm{.}50$ per hour.

$-$Variable manufacturing overhead costs during March totaled $$14,061.$

The direct materials purchases variance is computed when the materials are purchased.

The labor efficiency variance for March is:

Multiple Choice

$$3,040F($Incorrect$)$

$$3,685F$

$$3,685U$

$$3,040U$

The rest of the information needed for this problem is provided on the screenshot I have uploaded. Thank you so much! If correct, I will $100$ percent give a thumbs up$!$ This is my last attempt. :)