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

Actual hours used	43,000
Actual rate per hour	$ 18
Standard rate per hour	$ 17
Standard hours for units produced	45,000

	$43,000 unfavorable.
	$34,000 unfavorable.
	$9,000 unfavorable.
	$43,000 favorable.
	$34,000 favorable.

Kyle, Inc. has collected the following data on one of its products. The actual cost of the direct materials used is:

Direct materials standard (2 lbs @ $3/lb)	$ 6 per finished unit
Total direct materials cost variance