The following information describes a company's usage of direct labour in a recent period: Actual direct labour hours used Actual rate per hour Standard rate per hour Standard hours for units produced 32,500 $20.00 $18.50 32,000 How much is the direct labour efficiency variance? 1) $10,000 unfavourable 2) $10,000 favourable 3) $9,250 unfavourable 4) $10,000 unfavourable