Concord Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 790 more direct labor hours than the flexible budget amount of 25,750 hours to complete 100,200 cases for the Christmas season. All workers were paid $8.99 per hour, which was $0.51 less than the standard wage rate, Calculate Concord's direct labor efficiency variance. Direct labor efficiency variance eTextbook and Media Favorable Unfavorable Neither Favorable nor Unfavorable