3. The following information describes a company's usage of direct labor in a recent period: Actual hours used Actual rate per hour Standard rate per hour Standard hours for units produced 45.000 $15 $14 47,000 3A. The direct labor efficiency variance is: A. $28,000 unfavorable. B. $28,000 favorable. C $45,000 unfavorable. D. $45,000 favorable. E. $17,000 unfavorable. 3B. The direct labor rate variance is: A. $28,000 favorable. B. $28,000 unfavorable. C. $45,000 unfavorable. D. $45,000 favorable. E. $17,000 unfavorable. 3C. The direct labor cost variance is: A. $28,000 favorable. B. $28,000 unfavorable. C. $45,000 unfavorable. D. $45,000 favorable. E. $17,000 unfavorable