Sunset Beverages Gathered the Following Information for Job #341 - What Is the Direct Labor Efficiency Variance?
A)$145 Favorable

Sunset Beverages gathered the following information for Job #341: $$\begin{array} { | l | c | c | } \hline & \text { Standard Total Cost } & \text { Actual Total Cost } \\\hline \text { Direct materials: } & & \\\hline \text { Standard: 2,000 pints at \$4/pint } & \$ 8,000 & \\\hline \text { Actual: 2,150 pints at \$4.50/pint } & &\$9,675 \\\hline \text { Direct labor: } & & \\\hline \text { Standard: } 500 \text { hours at } \$ 7.50 / \mathrm { hr } & 3,750 & \\\hline \text { Actual: } 480 \text { hours at } \$ 7.25 / \mathrm { hr } & & 3,480 \\\hline\end{array}$$
- What is the direct labor efficiency variance?

A) $145 favorable
B) $150 unfavorable
C) $150 favorable
D) $145 unfavorable