The budget for May called for production of $9,000$ units. Actual output for the month was $8,500$ units with total direct materials cost of $$127,500$ and total direct labor cost of $$77,775.$ The direct labor standards call for $45$ minutes of direct labor per unit at a cost of $$12$ per direct labor$-$hour. The direct materials standards call for one pound of direct materials per unit at a cost of $$15$ per pound. The actual direct labor$-$hours were $6,268\mathrm{.}75.$ Variance analysis of the performance for the month of May would indicate:

$$1,275$ unfavorable direct labor efficiency variance.

$$1,275$ unfavorable direct labor price variance.

$$7\mathrm{.}500$ favorable materials efficiency variance.

$$1,275$ favorable direct labor efficiency variance.