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 $7,700$

Actual number of finished units produced $6,200$

Standard wage rate per direct labor hour $($SP$)$ $ $26\mathrm{.}00$

Direct labor costs incurred $ $326,400$

Actual wage rate per direct labor hour $($AP$)$ $ $24\mathrm{.}00$

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

The direct labor efficiency variance for October was:

Multiple Choice

$$2,400$ unfavorable.

$$18,800$ favorable.

$$27,200$ favorable.

$$31,200$ unfavorable.

$$50,000$ unfavorable.