Question $3(3$ points$)$

If You Don't Believe, You Don't Receive, Inc. makes giftwrapping supplies. The company uses standard costs to judge performance. Recently an elf mistakenly threw away some of the production records for the previous Christmas and only partial data exists. The company documented a favorable total direct labor variance of $$9,500$ for the period, actual direct labor hours logged of $5,000,$ and actual direct labor costs of $$35,000.$ The actual direct labor rate was $$2\mathrm{.}00$ more per hour than expected. The standard direct labor unit cost is $$20.$ What is the DL efficiency variance and number of rolls of wrapping paper produced during the period? $($Round any units up$)$

$$19,500F$;$2,225$ rolls

$$19,500F$;$8,900$ rolls

$$6,500F$;$3,985$ rolls

$$5,078$ F; $997$ rolls

$$6,500U$;$997$ rolls