Kermit Co. uses a standard costing system in its Ruston Plant in which all inventory is carried at standard. The following standard costs data is provided for one of its products: Direct Materials 5 pounds Direct Labor $2.25 per pound $9.00 per hour 3 hours Kermit planned to produce 32,000 units each month. For April, the operating data show that 31,500 units of product were produced. During April, materials were purchased at a price of $2.20 per pound. 159,000 pounds of material and 94,500 direct labor hours were used in production What is the amount of the direct material efficiency variance? $2,250 favorable $8,000 favorable $3,375 unfavorable $3,300 unfavorable