12. When auto manufacturer BMW purchased the Rolls-Royce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $20 per hour, worked a total of 7.600 hours and produced 1.700 cars BMW budgeted for a standard labor rate of $26 per hour and 2.25 direct labor hours per car What is the direct labor efficiency variance for the Rolls-Royce division? O A $76,500 favorable 6 * 2.25 x 1700 O B. $98,150 favorable 4.5 C. $98,150 unfavorable OD. $75,500 unfavorable