5) The following information is presented for the Maybeel Manufacturing Company. - Direct labor rate standard is $11.55. - Direct labor efficiency standard is 2.5 hours per unit. - Budgeted production is 1,200 units. - Production required 2,910 direct labor hours at a cost of $33,174. - Actual production is 1,150 units. What is the direct labor efficiency variance? A) $404.25 Favorable B) $1,039.50 Unfavorable C) $404.25 Unfavorable D) $1,039.50 Favorable