Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2017, GII estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container.

Budgeted quantity

Budgeted price

Direct materials

0.70 pounds

$50 per pound

Direct labor

0.80 hours

$18 per hour

During July, GII produced and sold 4000 containers using 3000 pounds of direct materials at an average cost per pound of $45 and 3280 direct manufacturing labor hours at an average wage of $18.25 per hour. The direct labor efficiency variance during July is ________.

	A	$1440.00 unfavorable
	B	$2260.00 favorable
	C	$820.00 favorable
	D	$1460.00 unfavorable