Martin Racing Company Gathered the Following Actual Results for the Current

Martin Racing Company gathered the following actual results for the current month:
$$\begin{array} { | l | r | } \hline \text { Actual amounts: } & \\\hline \text { Units produced } & 3,000 \\\hline \text { Direct materials purchased and used } ( 5,400 \text { pounds } ) & \$ 21,600 \\\hline \text { Direct labor cost (4,600 hours) } & \$ 36,800 \\\hline \text { Manufacturing overhead costs incurred } & \$ 17,650 \\\hline\end{array}$$ Budgeted production and standard costs were:
$$\begin{array} { | l | l | } \hline \text { Budgeted production } & 3,500 \text { units } \\\hline \text { Direct materials } & 2 \text { pounds per unit at } \$ 4.25 \text { per pound } \\\hline \text { Direct labor } & 1.5 \text { hours per unit at } \$ 7.50 \text { per hour } \\\hline \text { Variable manufacturing overhead } & \$ 5 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 21,000 \\\hline\end{array}$$ What is the direct labor efficiency variance?

A) $750 favorable
B) $750 unfavorable
C) $2,300 unfavorable
D) $3,050 favorable