Bison Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance Direct labor standard (3.00 hrs. # $19.20/hr.) Actual direct labor hours Actual finished units produced Actual cont of direct labor $ 57.60 per finished unit 84,200 hrs. 27,900 units $1,618,040 Multiple Choice $11.000 favorable $11000 unfavorable $9,600 favorable $1400 favorable $9.600 unfavorable