Nautical Chairs Company manufactures boat chairs. The following data relate to the standards for direct labour.

$($Click the icon to view the labour standards.$)$

Nautical Chairs Company had the following actual results

$($Click the icon to view the actual results for Septe

What is the direct labour efficiency variance for Septembe

A$.$ $$800$ unfavourable

B$.$ $$800$ favourable

C$.$ $$1,300$ favourable

D$.$ $$1,300$ unfavourable

Standards

$\backslash$table$[[$Standard direct labour hours per chair,$1\mathrm{.}50],[$Standard direct labour rate per hour,$$15\mathrm{.}00$