Shyson Corporation Manufactures Cargo Containers,which Is Its Only Product During the Month of September,the Company Produced 1,000 Cargo Containers

Shyson Corporation manufactures cargo containers,which is its only product.The standards for cargo containers are as follows: $$\begin{array} { | l | r | } \hline \text { Standard tons of direct material (steel) per cantainer } & 3 \\\hline \text { Standard cost per ton of sted } & \$ 15.00 \\\hline \text { Standard labor hours per container } & 25 \\\hline \text { Standard labor cost per direct labor hour } & 20.00 \\\hline\end{array}$$ During the month of September,the company produced 1,000 cargo containers.Related production data for the month follows:
$\begin{array} { | l | r | } \hline \text { Actual materials purchased and used (tons) } & 3,100 \\\hline \text { Actual direct materials total cost } & \$ 51,150 \\\hline \text { Actual direct labor hours } & 27,000 \\\hline \text { Actual direct labor total cost } & \$ 515,500 \\\hline\end{array}$
- What is the direct labor efficiency variance for the month?

A) $ 24,500 favorable
B) $ 24,500 unfavorable
C) $ 40,000 favorable
D) $ 40,000 unfavorable