The Thompson Company uses standard costing and has established the following direct material and direct labor standards for each zippy manufactured. Direct materials: 2 gallons at $5 per gallon Direct labor: 0.5 hours at $10 per hour During September, the company made 5,000 zippies and incurred the following costs: Direct materials purchased and used: 9,600 gallons at $5.10 per gallon Direct labor cost: $23,760 Direct Labor hours used in production: 2.400 The labor efficiency (quantity) variance for September was: The labor efficiency (quantity) variance for September was: Multiple Choice S1240 favorable O $750 favorable $1000 unfavorable $1.240 unfavorable S1000 favorable