Trendy T's Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are as follows: Standard direct labor cost per hour $25.00 Standard direct labor hours per t-shirt 0.4 During the month of January, the company produced 1,000+ - shirts. Related production data for the month follows: Actual direct labor hours 780 Actual direct labor cost incurred $9,360 What is the direct labor efficiency variance for the month? O A $10,140 favorable OB. $10,140 unfavorable O C. $9.500 favorable OD. $9,500 unfavorable