Information on Kimble Company's direct labor costs for the month of January is as follows:

Actual direct labor$-$hours$35,100$Standard direct labor$-$hours$36,200$Total direct labor payroll$ $280,800$Direct labor efficiency variance$-$favorable$ $8,360$

Is the direct labor rate variance favorable or unfavorable?

Multiple Choice

Favorable

Unfavorable

There is not enough information to determine.

The variance is zero and is neither favorable nor unfavorable.