Natural Med Corporation makes a product whose direct labor standards are 0.5 hours per unit and $23.00 per hour. In February the company produced 3,300 units using 1,640 direct labor-hours. The actual direct labor cost was $38,540. The labor efficiency variance for February is:

a)

$230 F

b)

$235 F

c)

$230 U

d)

$235 U