Sandhill Industries uses a standard cost system. Sandhill has established the following standards for one unit of product: standard labor of 0.20 hour and standard wage rate of $13 per hour. During January, Sandhill used 5,100 hours of direct labor and paid $93,000 in wages in producing 20,800 units. Calculate the direct labor efficiency variance and indicate whether the variance is favorable or unfavorable.

Direct labor efficiency variance

$enter the direct labor efficiency variance in dollars

select an option FavorableUnfavorable