Minmax Co'S Direct Labor Information for February Is as Follows

Multiple Choice

Minmax Co.'s direct labor information for February is as follows: $\begin{array}{lr}\text { Direct labor hours worked (AQ) } & 33,600 \\\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \\\text { Unfavorable direct labor rate variance } & \$ 11,760 \\\text { Total payroll for direct labor } & \$ 470,400\end{array}$ The direct labor efficiency variance in February (to the nearest dollar) was:

A) $13,440 favorable.
B) $13,650 favorable.
C) $13,776 favorable.
D) $14,000 favorable.
E) $19,110 favorable.