In 2019, Datar Inc. manufactured 13,500 units. To manufacture those units, the company required 72,090 metres at $2.60 per metre. For direct labour, the company used 3.65 hours of direct labour per unit at a rate of $7.60 per hour. The material and labour standards for manufacturing the units are as follows: Direct materials (in metres) 5.3 Direct materials cost per metre $2.55 Direct labour hours per unit 3.6 Direct labour rate per hour $7.70 In 2019, there were no beginning and ending inventories of materials. What was the labour efficiency variance? $5,197.50 unfavourable $4,927.50 favourable None of these options is correct. $4,927.50 unfavourable $5,197.50 favourable