Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions
Aruba Factory produces hand-crafted items. During October, 46,000 units of product were manufactured and each unit takes 15 minutes. Line workers are paid $12 per hour. Total labor cost for the month was $135,140 for 11,650 hours. Production budgeted for October was 45,000 units.
-What is the labor efficiency variance?

A) $1,800 unfavorable
B) $1,800 favorable
C) $2,860 favorable
D) $2,860 unfavorable
E) none of the above