A company uses the following standard costs to produce a single unit of output. Direct materials Direct labor Manufacturing overhead 6 pounds at $0.90 per pound 0.5 hour at $12.00 per hour 0.5 hour at $4.80 per hour During the latest month, the company purchased and used 58,000 pounds of direct materials at direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15,000 and month was: $3.650 favorable $2,450 favorable $1,200 unfavorable $1,200 favorable $2,450 unfavorable produce a single unit of output unds 5 10.30 per pound out at $12.00 per hour hours 14.00 per hour 1.40 8.00 - 12.40 ad and used 58,000 pounds of direct materials at a price of 51.00 per pound to produce 10.000 units of output. Direct labor costs for the months totaled 156.150 based on 4.900 Fing overhead costs incurred totaled $15.000 and fuced manufacturing overhead incurred was $10.400. Based on this information, the direct labor efficiency variance for the