Calculate the labour efficiency variance and indicate whether the variance is favourable or unfavourable. $(4$ marks$)$ INFORMATION The standard time and labour cost of Strava Manufacturers for each unit of Product X is $3\mathrm{.}5$ hours at R$40$ per hour. The expected monthly production is $4500$ units. The actual figures for May $2025$ are as follows: Production $4000$ units Direct labour incurred $15000$ hours at R$39$ per hour