ABC manufactures only one product. Presented below is direct labor information for SEPTEMBER 3.20 6,500 Standard direct labor hours per unit of product Number of finished units produced Standard wage rate per direct labor hour (SP) Total actual direct labor hours worked $ 19.20 22,464 The direct labor efficiency variance for SEPTEMBER (to the nearest dollar) was: $71,885 favorable $39,936 favorable $26,624 unfavorable $31,949 unfavorable