Barnes Company Produces Men's Ties Barnes Produced and Sold 4,000 Ties During 2017

Barnes Company produces men's ties.The following budgeted amounts were provided by management for the current year: $$\begin{array} { | l | c | c | } \hline { \text { Category } } & \text { Standard Inputs } & \text { Stand ard Cost } \\\hline \text { Direct materials } & 1.1 \text { yards per tie } & \$ 4.00 \text { per yard } \\\hline \text { Direct labor } & 0.32 \text { hours per tie } & \$ 9.00 \text { per hour } \\\hline\end{array}$$ Barnes produced and sold 4,000 ties during 2017.Actual performance for the year is: $\begin{array}{|l|l|l|l|}\hline{\text { Direct Materials }} &&{\text { Direct Labor }} \\\hline \text { Yards used in production } & 4,100 & \text { Labor hours incurred } & 1,240 \\\hline \text { Yards purchased } & 3,900 & \text { Actual cost per hour } & \$ 9.25 \\\hline \text { Actual cost per yard } & \$ 3.75 & & \\\hline\end{array}$
How much is the labor efficiency variance?

A) $310 unfavorable
B) $360 favorable
C) $50 favorable
D) $1,000 unfavorable