This information is the same as in the previous question. Party Time Products has the following standard costs for its sole product.

Direct Materials (2 pounds at $4.50 per pound)	= $9.00 per unit
Direct Labor (0.6 hours at $12.00 per hour)	= $7.20 per unit

During August, Party Time produced 2,000 units, bought and used 4,200 pounds of direct material at $4.80 per pound, and used 1,100 hours of labor at a total cost of $14,025.

Based on this information, what is the direct labor efficiency variance?

$1,275 favorable

$1,275 unfavorable

$1,200 favorable

$1,200 unfavorable