7 of 27 (0 complete) The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours usecd Actual rate per hour Standard rate per hour Standard hours for units produced 36,000 $19.00 $15.00 25,000 est How much is the direct labor efficiency variance? O A. $165,000 unfavorable O B. $209,000 favorable O C. $165,000 favorable D. $209,000 unfavorable