Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance.

Direct labor standard $(1\mathrm{.}00$ hours @ $$19\mathrm{.}50/$hour$)$ $ $19\mathrm{.}50$ per finished unit

Actual direct labor hours $87,100$ hours

Actual finished units produced $86,900$ units

Actual cost of direct labor $ $1,704,550$

Multiple Choice

$$3,900$ favorable.

$$10,000$ favorable.

$$3,900$ unfavorable.

$$6,100$ favorable.

$$10,000$ unfavorable.