Hassock Corporation produces woven wall hangings. It takes $2$ hours of direct labor to produce a single

wall hanging. Hassock's standard labor cost is $$12$ per hour. During August, Hassock produced $19,000$ units

and used $38,140$ hours of direct labor at a total cost of $$454,680.$ What is Hassock's labor efficiency

variance for August?

Multiple Choice

$$3,360$ favorable.

$$1,680$ unfavorable.

$$4,680$ unfavorable.

$$1,680$ favorable.

$$1,320$ unfavorable