Neil's Service Shop performs routine vehicle maintenance. One such service is tire rotations Neil's reports the following budgeted and actual amounts for tire rotations for the month of andard drect labor hours per vehicle andard direct labor rate per hour 50 $20.00 370 al hours worked Act ual total labor cost Actual number of vehicles serviced What is the labor efficiency vanance for the month of August 40 $3,507 unfavorable $3000 unfavorable 3,507 favorable $3000 favorable