Information on Eddy Corporation's direct labor costs for the month of February 2019 is as follows: Standard direct labor hours 33,000 Actual direct labor hours 35,000 Standard direct labor rate per hour $6.60 Total payroll $245,000 What was Eddy's labor efficiency variance? $13,200 favorable $14,000 unfavorable $13,200 unfavorable $14,000 favorable