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Answer (C) is correct . The direct labor efficiency variance equals the standard hours minus the actual hours, times the standard rate. The standard hours are the number of standard labor hours required for the actual good output achieved. Actual labor hours equaled 3,200, standard hours were 2,500 (1,000 units of output × 2.5 hours), and the standard direct labor rate was $8. Hence, the labor efficiency variance was $5,600 U [(2,500 standard hours – 3,200 actual hours) × $8].

Answer (A) is incorrect because The direct labor rate variance is $2,240 unfavorable.
Answer (B) is incorrect because The variance is unfavorable.
Answer (D) is incorrect because The difference between actual hours and standard hours for the actual output (3,200 – 2,500 = 700) times the actual direct labor cost per hour ($8.70) equals 6,090.