Labor Factor Pay Rooms Sold Budget 5,000 Actual 5,200 Total Hours Rate Payroll 2,500 $12.50 $31,250 2,860 $12.50 $35,750 .50 .55 What is the efficiency variance? $3,250 Favorable ($3,250)Unfavorable ($1,375) Unfavorable O ($4,500) Unfavorable