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

Actual hours used

Actual rate per hour Standard rate per hour

Standard hours for units produced

$46,000$

$$17\mathrm{.}00$

$$16\mathrm{.}00$

$48,000$

Multiple Choice

$$46,000$ unfavorable.

$$46,000$ favorable.

$$32,000$ unfavorable.

$$32,000$ favorable.

$$14,000$ unfavorable.