Chemical Supply Incorporated Budgeted Two and One Half Hours of Direct

Chemical Supply Incorporated budgeted two and one half hours of direct labor per unit at $11.75 per hour to produce 650 units of product.The 650 units were completed using 1,750 hours of direct labor at $12.50 per hour.What is the direct labor efficiency variance?

A) $1,469 unfavorable
B) $1,469 favorable
C) $1,563 unfavorable
D) $1,563 favorable