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 $18.00 Standard direct labor hours per t-shirt 0.4 During the month of January, the company produced 1,000 t-shirts. Related production data for the month follows: Actual direct labor hours 560 Actual direct labor cost incurred $7,840 What is the direct labor efficiency variance for the month? A. $2,880 favorable B. $2,240 favorable C. $2,880 unfavorable D. $2,240 unfavorable