Nautical Chairs Company Manufactures Boat Chairs Nautical Chairs Company Had the Following Actual Results for September

Nautical Chairs Company manufactures boat chairs.The following data relate to the standards for direct labor: $$\begin{array} { | l | r | } \hline \text { Standard direct labor hours per faucet } & 3.0 \\\hline \text { Standard direct labor rate per hour } & \$ 16.00 \\\hline\end{array}$$ Nautical Chairs Company had the following actual results for September:
$\begin{array} { | l | r | } \hline \text { Actual direct labor hours } & 1,900 \\\hline \text { Actual total direct labor cost } & \$ 26,600 \\\hline \text { Actual number of chairs produced } & 650 \\\hline\end{array}$ What is the direct labor efficiency variance for September?

A) $ 800 favorable
B) $ 800 unfavorable
C) $ 150 favorable
D) $ 150 unfavorable