STEFANO Company makes laptops, for which the following standards have been developed:

Direct Costs	Standard Inputs Expected for Each Unit of Output	Standard Price Expected per Unit of Output
Direct materials	1 kilogram	$4.5 per kilogram
Direct labour	3 hours	$26 per hour

During March, production of 120 laptops was expected, but 100 laptops were actually completed. Direct materials purchased and used were 110 kilograms at an actual price of $4 per kilogram. Direct labour cost for the month was $7,830, and the actual pay per hour was $27.00.

What is the direct-labour efficiency (quantity) variance for the month of March?

Select one:

a. $45 U

b. $260 F

c. $290 F

d. $345 U