At Sandra's Sewing Company the Actual Cost of Direct Labour

At Sandra's Sewing Company the actual cost of direct labour per hour is $15.20 and the standard cost of direct labour per hour is $14.00. One and a half budgeted direct labour hours are allowed per finished unit. During the current period, 500 finished goods were produced using 2,050 direct labour hours.
-How much is the direct labour efficiency variance at Sandra's Sewing Company?

A) $18,200 unfavourable
B) $19,760 favourable
C) $18,200 favourable
D) $19,760 unfavourable