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		7,300
Actual number of finished units produced		5,800
Standard wage rate per direct labor hour (SP)	$	22.00
Direct labor costs incurred	$	260,000
Actual wage rate per direct labor hour (AP)	$	20.00

The direct labor efficiency variance for October, rounded to the nearest dollar, was:

Multiple Choice

• $2,800 unfavorable.

• $19,200 favorable.

• $26,000 favorable.

• $30,800 unfavorable.

• $50,000 unfavorable.