Marv Company's direct labor costs for manufacturing its only product were as follows for October:

Standard direct labor hours (DLHs) per unit of product	2
Budgeted finished units for the period	7,200
Actual number of finished units produced	6,000
Standard wage rate per direct labor hour (SP)	$ 21.00
Direct labor costs incurred	$ 254,600
Actual wage rate per direct labor hour (AP)	$ 19.00

The direct labor efficiency variance for October was:

Multiple Choice

• $2,800 unfavorable.

• $17,400 favorable.

• $26,800 favorable.

• $29,400 unfavorable.

• $46,800 unfavorable.