Barnes Company Produces Men's Ties Barnes Produced and Sold 4,000 Ties During 2014

Barnes Company produces men's ties. The following budgeted amounts were provided by management for the current year:
$$\begin{array} { | l | c | c | } \hline \text { Category } & \text { Standard Inputs } & \text { Standard Cost } \\\hline \text { Direct materials } & 1.1 \text { yards per tee } & \text { \$4.00 per yard } \\\hline \text { Direct labor } & 0.32 \text { hours per tie } & \text { \$9.00 per hour } \\\hline\end{array}$$
Barnes produced and sold 4,000 ties during 2014. Actual performance for the year is:
$$\begin{array} { | l | l | l | r | } \hline { \text { Direct Materials } } && { \text { Direct Labor } } \\\hline \text { Yards used in production } & 4,100 & \text { Labor hours incurred } & 1,240 \\\hline \text { Yards purchased } & 3,900 & \text { Actual cost per hour } & \$ 9.25 \\\hline \text { Actual cost per yard } & \mathbf { \$ 3 . 7 5 } & & \\\hline\end{array}$$
How much is the labor efficiency variance?

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