Grimsley Company's direct labor costs for the month of December were as follows:

	Actual direct labor-hours.........................	20,000
	Standard direct labor-hours.......................	21,000
	Total standard labor cost.........................	$258,300
	Total payroll.....................................	$252,000

What was Grimsley's labor efficiency variance?

	A.	$12,300 (favorable)
	B.	$12,000 (favorable)
	C.	$12,600 (favorable)
	D.	$12,900 (favorable)