Minmax Co.'s direct labor information for February is as follows:

Direct labor hours worked (AQ)		37,200
Standard direct labor hours for units manufactured (SQ)		39,000
Unfavorable direct labor rate variance	$	18,600
Total payroll for direct labor	$	558,000

The direct labor efficiency variance in February (to the nearest dollar) was:

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Multiple Choice

• $26,100 favorable.
• $18,886 favorable.
• $19,800 favorable.
• $19,140 favorable.
• $19,516 favorable.

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