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Hobart Company manufactures patio umbrellas. The direct labor standard for each umbrella is 1.25 direct labor hours at a standard rate of $12.00 per hour.

Hobart Company manufactures patio umbrellas. The direct labor standard for each umbrella is 1.25 direct labor hours at a standard rate of $12.00 per hour. During June, Hobart used 36,000 direct labor hours to produce 30,000 umbrellas. Hobarts direct labor payroll totaled $428,400. What is Hobarts direct labor efficiency variance for November?

A. 3,600 unfavorable

B. 3,600 favorable

C. 18,000 unfavorable

D. 18,000 favorable

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