Biscuit Company has developed the following standards for one of its products. Direct labor hours is the driver used to assign overhead costs to products. The following activity occurred dunng the month of June: The company records materials pice variances at the time of purchase. The direct labor efficiency varianice is St,000 untimorable b. 58,000 favgrable c. 320.000 tmorable. a. 520,009 unfiverable