Company records show that the actual cost of direct labor per hour is $17.00 and the standard cost of direct labor per hour is $11.50. The direct labor hours allowed per finished unit is 0.25 hour. During the current period, 4,800 units of finished goods were produced using 3,100 direct labor hours. How much is the direct labor efficiency variance? ---- O A. $32,300 favorable OB. $21,850 unfavorable OC. $32,300 unfavorable OD. $21,850 favorable