Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (SQ) Unfavorable direct labor rate variance. Total payroll for direct labor The direct labor efficiency variance in February was: 36,500 38,000 $ 14,600 $ 532,900 Multiple Choice $15,272 favorable. $15,691 favorable. $15,464 favorable. $15,900 favorable