Green Garden Supply Budgeted Three Hours of Direct Labour Per

Green Garden Supply budgeted three hours of direct labour per unit at $10.00 per hour to produce 500 units of product. The 500 units were completed using 1,600 hours of direct labour at $10.50 per hour.
-What is the direct labour efficiency variance at Green Garden Supply?

A) $1,000 unfavourable
B) $1,000 favourable
C) $1,050 unfavourable
D) $1,050 favourable