Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $6.90/hr.)	$	27.60	per unit
Actual hours worked		11,800
Actual rate per hour	$	7.40

Multiple Choice

a. $5,900 unfavorable.

b. $7,000 unfavorable.

c. $7,000 favorable.

d. $15,180 favorable.

e. $5,900 favorable.