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

Direct labor hours worked (AQ)		34,800
Standard direct labor hours for units manufactured (SQ)		36,500
Unfavorable direct labor rate variance	$	17,400
Total payroll for direct labor	$	452,400

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

Multiple Choice

• $21,250 favorable.

• $14,587 favorable.

• $15,148 favorable.

• $14,712 favorable.

• $15,300 favorable.