Yola Company manufactures a product with standards for direct labour of 4 direct labour-hours per unit at a cost of $11.00 per direct labour-hour. During June, 1,000 units were produced using 6,800 hours at $12.50 per hour. What was the direct labour efficiency variance?

a.

$35,000 unfavourable

b.

$30,800 unfavourable

c.

$35,000 favourable

d.

$30,800 favourable