The budget for the month of May was for 9,600 units at a direct materials cost of $21 per unit. Direct labor was budgeted at 30 minutes per unit for a total of $115,200. Actual output for the month was 9,100 units with $133,500 in direct materials and $111,285 in direct labor expense. The direct labor standard of 30 minutes was obtained throughout the month. Variance analysis of the performance for the month of May would show a (n):
Unfavorable direct labor price (rate) variance of $2,085
Favorable materials efficiency (quantity) variance of $10,500
Unfavorable direct labor efficiency variance of $2,085
Favorable direct labor efficiency variance of $2,085?