Budgat Co. began operations on June 2, 20 times 5. The owner, Charlie, designs, makes, and sells clothing. Charlie knows the importance of cost management and so creates budgets for each period and keeps very detailed records. The standard direct labour cost per unit for 20 times 5 is 5.8 hours per unit at $18.91 per hour, during the year, 3371.5 units were made, which was 41.9 more than was expected at the end of the year, records indicate that a total of 10053.8 DLH were used at $25.4 per hour. What is the direct labour efficiency variance? Select one $223522.22 Favourable $300250.86 Favourable $65249.16 Favourable $223533.22 Unfavourable