Use the following data to find the direct labor efficiency variance.

Direct labor standard (4.0 hrs.@ $ 7/hr.)	$28per finished unit
Actual hours worked per unit	3.5 hrs
Actual units produced	5,300 units
Actual rate per hour	$7.25

rev: 11_05_2014_QC_58619

$4,638 unfavorable

$4,638 favorable

$18,550 favorable

$21,200 unfavorable

$21,200 favorable