Mid City Products Inc. (MCP), developed standard costs for direct material and direct labor. In 2017, MCP estimated the following standard costs for one of their most popular products.

	Budgeted quantity	Budgeted price
Direct materials	77 pounds	$ 8.60$8.60 per pound
Direct labor	0.40.4 hours	$ 11$11 per hour

During September, MCP produced and sold

1,000 units using 7,400 pounds of direct materials at an average cost per pound of $8 and 370 direct labor hours at an average wage of $11.30 per hour.

The direct labor efficiency variance during September is ________.

A.

$ 219$219

unfavorable

B.

$ 339$339

unfavorable

C.

$ 330$330

favorable

D.

$ 120$120

favorable