Smith Company uses a standard cost system. The standard quantities of materials and labor for per unit for November are: Direct materials: 1,75 kg per unit Direct labor: 2,00 hours per unit Actual data for November: Actual production: 1.340 units. 2.500 kg direct materials purchased and used costing 35.000 TL. The company used 2.600 direct labor hours. Standard direct labor cost was calculated: 13.400 TL. Direct material price variance was calculated: 5.000 TL unfavorable. What is the direct labor efficiency variance for November for Smith? Ltfen birini sein: a. 500 TL unfavorable b. 400 TL favorable c. 1.340 TL favorable d. 1.500 TL unfavorable