A job was budgeted to require 5 hours of labor per unit at $12.00 per hour. The job consisted of 8,100 units and was completed in 37,500 hours at a total labor cost of $489,800. What is the direct labor efficiency variance? Multiple Choice $36,000 unfavorable $39.800 , $39,800 unfavorable 536.000 favorable. $3.800 unfavorable