Marv Company's direct labor costs for manufacturing its only product were as follows for October: 2 Standard direct labor hours (DLHS) per unit of product Budgeted finished units for the period 7,900 5,900 Actual number of finished units produced $ 28.00 Standard wage rate per direct labor hour (SP) Direct labor costs incurred $338,000 26.00 Actual wage rate per direct labor hour (AP) The direct labor efficiency variance for October, rounded to the nearest dollar, was: O O O O O $2,400 unfavorable. $21,800 favorable. $26,000 favorable. $33,600 unfavorable. $55,400 unfavorable.