18.) Use the following data to find the direct labor efficiency variance 3,500 units during the period. if the company produced Direct labor standard (4 hrs. @ $7.00/hr.)$28.00 per unit Actual hours worked Actual rate per hour 11,850 $7.50 A. $5,925 unfavorable B. $7,000 unfavorable. C. $7,000 favorable. D. $15,050 favorable. 19) Georgia, Inc. has collected the following data on one of its products. The actual cost of the direct materials used is: Direct materials standard (6 lbs @ $1/lb) $ 6 per finished unit Total direct materials cost variance-unfavorable 18,750 Actual direct materials used 210,000 lbs Actual finished units produced 30,000 units A. $281,250. B. $180,000. C. $210,000. D. $198,750 20.) A company's flexible budget for 47,000 units of production showed variable overhead costs of $68,150 and fixed overhead costs of $63,000. The company incurred overhead costs of $118,360 while operating at a volume of 39,000 units. The total controllable cost variance is: A. $1,190 favorable. B. $1,190 unfavorable. C. $12,790 favorable. D. $12,790 unfavorable