Belle Auto Detailing reported the following results for the past week: 110 |Actual number of cars detailed |Actual direct labor hours used Actual total direct labor cost 275 $6800 280 $8.46 Budgeted number of cars to be detailed Standard direct labor cost per hour Standard direct labor per car What is Belle's direct labor efficiency variance? 1.5 O $2720 unfavorable 0 $931 unfavorable $2720 favorable 0 $931 favorable