Based on the following entry, what can one conclude about the direct labor (DL) variances? {:[" COGS ",3","000,],[{:[" Direct Labor Price Variance "],[" Direct Labor Efficiency Variance "]:},15","000,],[,,18","000]:} A) Unfavorable DI. Price Variance, and Unfavorable DI. Efficiency Variance B) Unfavorable DL Price Variance, and Favorable DL. Bfficiency Variance C) Favorable DL. Price Variance, and Unfavorable DL. Efficiency Variance D) Favorable DL Price Variance, and Favorable DL. Efficiency Variance