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. @ $7.10/hr.)	$28.40 per unit
Actual hours worked	12,150
Actual rate per hour	$7.50

a$4,860 unfavorable.

b$5,600 unfavorable.

c$5,600 favorable.

d$13,135 favorable.

e$4,860 favorable.