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	7,800
Actual number of finished units produced	5,900
Standard wage rate per direct labor hour (SP)	$ 27.00
Direct labor costs incurred	$ 325,000
Actual wage rate per direct labor hour (AP)	$ 25.00

The direct labor efficiency variance for October was:

Multiple Choice

• $2,400 unfavorable.

• $20,600 favorable.

• $26,000 favorable.

• $32,400 unfavorable.

• $53,000 unfavorable.