Imagine that the standard labour time to prepare a sandwich is three minutes. Food assemblers are supposed to be paid $14 per hour. Company contributions to employment insurance, etc., add another $1 to the wage cost per hour. The actual labour cost per hour was $11 (including the company contributions to employment insurance, etc.) and it took 4 minutes to prepare one meal. 5993 meals were prepared last week. What is the total labour efficiency variance?

a.419510.00 unfavourable

b.689195.00 unfavourable

c.359580.00 unfavourable

d.449475.00 unfavourable

e.809055.00 unfavourable