The Company manufactures flowerpots. The following data relate to the standards for direct labor: Standard direct labor hours per pot 0.75 Standard direct labor rate per hour $16.25 The Company had the following actual results for April: Actual direct labor hours 45001 Actual total direct labor cost $71,000 Actual number of pots produced 8240 What is the direct labor efficiency variance for April? $27,300 favorable $27,300 unfavorable $36,400 favorable $36,400 unfavorable