Hottie Inc., has the following standard and actual costs for the period.

Hottie Inc Standard and Actual Costs

Costs	Standard	Actual
Direct Materials	15 pounds @$4/pound	138,000 pounds at $3.75/pound
Direct Labor	3 hours @$15/hour	31,000 hours at $15.10/hour
Overhead	3 hours @ $8/hour	$210,000
Actual Units Produced		9,000

What is Hottie's Direct Labor Efficiency Variance?

Group of answer choices:

A. 63,100 Favorable

B. 60,000 Unfavorable

C. 63,100 Unfavorable

D. 3,100 Favorable

E. 3,100 Unfavorable

F. 60,000 Favorable