. ABC Company produces Product A. It usually takes 3 hours of direct labor to produce a single unit of Product A. ABC's standard labor cost is $14 per hour. . During August, ABC actually produced 13,800 units. . During August, ABC actually used 42,150 hours of direct labor at a total cost of $586,800. What is ABC's labor efficiency variance for August? . 39:13 Multiple Choice $10,500 unfavorable. $7,200 unfavorable