The Following Labor Standards Have Been Provided by the Rand

The following labor standards have been provided by the Rand Company:
Standard hours per unit: 2
Standard cost per hour: $12
During the most recent month Rand produced 2,000 units and used 3,900 labor hours at a cost of $47,580.
- What was the labor efficiency variance for the month?

A) $1,200 unfavorable
B) $1,220 unfavorable,
C) $1,200 favorable
D) $1,220 unfavorable