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 thelr popular products were as follows: Direct materials: 4 pounds per unit; $4 per pound Direct labor: 4 hours per unit; $17 per hour Thivy 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 $51,000U. Which of the following is a logical explanation for this variance? The compary used more labor houn thun allowed by the standwah. The conpany used a higher puantity of dinget materials then allowed by the standards. The company naid a higher cost for the direct nuteriab than allowed by the standards. No amwer is correct. The company paida higher cost per hour for batoe than allowed by the standards