Slim Line Inc. manufactures computer tables. They have budgeted that a single computer table will take 6 hours of direct labor. They budget labor costs at $8/hour. During the month of February, they produced 200 tables, their workers worked a total of 1180 hours and they actually paid the workers a rate of $8.50/hour. Determine the direct labor efficiency variance? a) $590 (U) b) $160 (F) c) $160 (U) d) $170 (0)