The Albright Company uses standard costing and has established the following standards for its single product:

Direct Materials	2 litres at $3 per litre
Direct Labour	0.5 hours at $8 per hour
Variable Manufacturing Overhead	0.5 hours at $2 per hour

During November, the company made 4,000 units and incurred the following costs:

Direct Materials Purchased	8,100 litres at $3.10 per litre
Direct Materials Used	7,600 litres
Direct Labour Used	2,200 hours at $8.25 per hour
Actual Variable Manufacturing Overhead	$4,175

The company applies variable manufacturing overhead to products on the basis of direct labour hours. What was the labour efficiency variance for November?

Question options:

	$550 unfavourable.
	$1,050 unfavourable.
	$1,600 favourable.
	$1,600 unfavourable.