A manufacturer uses standard costs to prepare its flexible budget and for the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 4 pounds per unit: $4 per pound Direct labor 4 hours per unit: $17 per hour They produced 5,000 units during the quarter. At the end of the quarter, an examination of the labor costs records showed that the company used 23.000 direct labor hours and actual total direct labor costs were $390,000. The direct labor efficiency variance was $51,000 U. Which of the following is a logical explanation for this variance? ON corect The company paid a higher cost for the direct materials than allowed by the standa The company used a higher quarmy of direct materials than allowed by the standards O The company paid a higher cost per hour for labor then allowed by the standards The company more labor four than allowed by the standart