F2 Mock Exam

A company has a budgeted labour cost of $180,000 for the production of 30,000 units per month.
Each unit is budgeted to take 3hours of labour.
The actual cost this month $160,000 for 28,000 units, and 85,000 hours were worked.

What is labour efficiency variance?

Dear Sir,

I have answered 2,000 (adverse) but system showed incorrect 2,000 (Favourable)

efficiency variance = (std hr for act prod ~ Act hrs) std rate
(3 x 28000 ~ 85000) 2
(84000~85000) 2
2000 (Adverse)

The above is my calculation… Please advice

Thank you