The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is:

Actual hours used	41,000
Actual rate per hour	$ 14.00
Standard rate per hour	$ 13.00
Standard hours for units produced	43,000

a) $26,000 favorable.

b) $26,000 unfavorable.

c) $15,000 unfavorable.

d) $41,000 favorable.

e) $41,000 unfavorable.