71, Paradise Energy Company produces a product with a direct labor standard of 4.5 hours per unit at a rate of $13.50 per hour. During July 2,200 units were produced using 9,825 labor hours at an actual cost of $135,094. How much is the direct labor efficiency variance for July? A) $2,456 unfavorable B) $1.013 favorable C) $1,444 favorable D) $3,469 unfavorable