Capital Leather Company Produces Leather Footballs $\quad 2$ Feet of Leather At

Capital Leather Company produces leather footballs.The standard cost for each football is: Direct material $\quad 2$ feet of leather at $\$ 4.00$ per foot
Direct labor $\quad$ 1.5 hours at $\$ 12.00$ per hour During February, 1,200 footballs were produced and 2,600 feet of leather were purchased at $4.25 per foot.Production usage was 2,300 feet.Direct labor cost incurred was $20,930 for 1,820 hours.How much is the direct labor efficiency variance?

A) $20 unfavorable
B) $240 unfavorable
C) $360 unfavorable
D) $360 favorable