I need detailed help with steps on how to solve, and why answer which was B) is what it is and where each number comes from, be ready for follow up questions.

Direct labor standards at Cepeda allow 5 direct labor hours for each unit produced. The standard direct labor rate is $12.00 per hour. During the month of February, Cepeda incurred 35,000 direct labor hours and recorded a $15,000 favorable labor efficiency variance.

Question : How many units did Cepeda produce during February ?

A) 6,750 B) 7,250 C) 33,750 D) 36,250 E) Undeterminable

Thanks :)