0/0.26 points Question 44 The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 30,000 Actual rate per hour $20 Standard rate per hour $11.50 Standard hours for units produced 26,500 How much is the direct labor efficiency variance? $40,250 unfavorable ($40,250) favorable $70,000 unfavorable ($70,000) favorable