Shade Company Adopted a Standard Cost System Several Years Ago

Multiple Choice

Shade Company adopted a standard cost system several years ago.The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms x $12.00 per kilogram) = $60.00/unit.Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit.All materials were issued at the beginning of processing.The operating data shown below were taken from the records for December:
The direct labor efficiency variance for December is:

A) $1,590 favorable.
B) $5,650 favorable.
C) $7,240 unfavorable.
D) $59,410 unfavorable.