Bowtie Company has developed the following standards for unit production of picnic tables. Direct materials of lumber Direct labor $5$ hours $10$ square fect s$20$ per foot $$15$ per hour If in one month Bowtie produces $100$ picnic tables using $1,100$ square feet of humber and $550$ hours of labor, what is the material quantity $($usage$)$ variance and labor eficiency variance, respectively, for the month? Material Quantity Variance Labor Efficiency Variance O A$)$ $$2,000$ favorable OB$)$$$2,000$ unfavorable O C$)$ $$2,000$ unfavorable O D$)$ $$2,000$ favorable S$750$ unfavorable $$750$ favorable $$750$ unfavorable S$750$ favorable