Based on the following entry, what can one conclude about the direct labor (DL) variances? COGS 3,000, Direct Labor Price Variance 15,000, Direct Labor Efficiency Variance18,000 A) Unfavorable DL Price Variance, and Unfavorable DL 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