Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12/kilogram) = $60/unit, direct labor (3.5 hours/unit * $20/hour) = $70/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December: In-process beginning inventory In-process ending inventory-80% complete as to labor Units completed during the period Budgeted output Purchases of materials (in kilograms) Total actual direct labor cost incurred Direct labor hours worked (AQ) Materials purchase-price variance Increase in materials inventory in December None 1,150 units 7,080 units 7,770 units 49,500 $560,900 28,400 hours $ 11,385 favorable 6,300 kilograms The direct labor efficiency variance for December, to the nearest dollar, was: Multiple Choice $7,100 favorable. $900 favorable. 0 $8,000 unfavorable. ) $60,170 unfavorable.