last option is $2,200 favorable

Winle Corp has a standard cost system and applies overhead based on direct labor hours. The standards for manufacturing overhead are as follow. Standard labor hours per unit of product 1.5 Standard manufacturing overhead cost 20.00 per hour 2:21 During the current period, Winle worked 1,540 hours to produce 1,100 units. Total actual manufacturing overhead cost was $32,340. What was the manufacturing overhead efficiency variance for the month? Multiple Choice ( ) $660 Unfavorable $660 Favorable $2,200 Unfavorable