. The following data is used for the next 2 questions: Mantis Company manufactures ping pong tables and reports the following information about direct labor. Mantis budgeted that each ping pong table would require 1.2 direct labor hours to complete. Mantis's static budget was based on planned production of 29.725 ping pong tables. The standard direct labor rate is $12 per hour. Actual direct labor hours worked were 36,980 at a cost of $428,968. Mantis actually produced 31,970 ping pong tables. What is Mantis's direct labor efficiency variance for the period (round to the nearest whole unit/dollar, 2 points) . Was the variance favorable or unfavorable (2 points)