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

Actual hours used	40,000
Actual rate per hour	$ 16
Standard rate per hour	$ 15
Standard hours for units produced	42,000

$30,000 unfavorable.

$40,000 favorable.

$10,000 unfavorable.

$30,000 favorable.

$40,000 unfavorable.