Leon Company's city center plant recently hired a second shift of employees who manufacture the product Plumbo. (The second shift works from 4 p.m. to midnight after the first shift is finished, which doubles the total plant capacity.) Information about the cost of labour in the previous month is as follows: Standard Actual (1,000 units produced) Hours 3.0 hrs/unit 2,500 hours Rate $26/hr $75,300 The labour efficiency variance at the city center plant in the previous month was: Question 12 Answer a. $10,300 unfavourable b. $13,000 unfavourable c. $10,300 favourable d. $13,000 favourable