14) Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (SQ) Unfavorable direct labor rate variance Total payroll for direct labor 33,600 35,000 $ 11,760 $ 470,400 The direct labor efficiency variance in February (to the nearest dollar) was A) $14,000 favorable. B) $13,650 favorable C) $13,440 favorable. D) $13,776 favorable. E) $19,110 favorable