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

Direct labor standard (3.00 hours @ $19.20/hour)	$ 57.60	per finished unit
Actual direct labor hours	84,200	hours
Actual finished units produced	27,900	units
Actual cost of direct labor	$ 1,618,040

Multiple Choice

$11,000 unfavorable.

$9,600 favorable.

$1,400 favorable.

$11,000 favorable.

$9,600 unfavorable.