The following information relates to manufacturing business Direct materials 5 kgs x $8 per kg Direct labour 4 hours x $12 per hour 1,300 units produced in February with the following results: Direct materials purchased were 6 600 kgs at $7.60 per kg (all of this material was used) Direct labour 5 330 hours at $12.20 per hour What is the companys Labour Efficiency Variance?

a. $1066a

b. $1560f

c. $1560a

d. $1066f