Panther Auto Detailing reported the following results for the past week:
Actual number of cars detailed
140
Actual direct labor hours used
420
Actual total direct labor cost
$6,500
Budgeted number of cars to be detailed
350
Standard direct labor cost per hour
$12.28
Standard direct labor per car
1.5
What is the company's direct labor efficiency variance?
$2,579 favorable
$3,251 favorable
$3,251 unfavorable
$2,579 unfavorable