Billy Bob Subs Has the Following Standard Cost to Produce

Multiple Choice

Billy Bob Subs has the following standard cost to produce a king size party sub sandwich.
Direct materials = 4 pounds @ $3.00 per pound = $12.00 per sub
Direct labor = 1/2 hour @ $8.00 per hour = $4.00 per sub
During December, the company produced 1,000 party subs, bought 4,300 pounds and used 4,100 pounds of meat at $3.20 per pound, and used 490 hours of labor at a total cost of $4,018.How much is the direct labor efficiency variance?

A) $80 favorable
B) $18 unfavorable
C) $98 unfavorable
D) $178 unfavorable