ABC Company produces Product A. - It usually takes 2 hours of direct labor to produce a single unit of Product A. ABC's standard labor cost is $18 per hour. During August, ABC actually produced 14,900 units. During August, ABC actually used 30,200 hours of direct labor at a total cost of $539,800. What is ABC's labor efficiency variance for August? Multiple Choice $7,200 favorable. O $3,400 unfavorable. $11,000 unfavorable. $7,200 unfavorable