Costs that the manager has the power to determine, or at least significantly affect, are called: O joint costs O direct costs controllable costs uncontrolled costs indirect costs U Question 25 4 pts Use the following information to complete variance analysis for Maple Co. Budgeted Units 40,000 Budgeted Selling Price $55 Budgeted Direct Labor (3 hours @ $13/hour $39 per unit Actual Direct Labor Hours 120,000 Actual Cost of Direct Labor $1,530,000 Actual Selling Price $50 Budgeted Direct Materials (4 lbs @ $3/1b) $12 per unit Actual Direct Materials Used 189,000 Actual Units 42,000 units Actual Cost of Direct Materials Used $491,400 What is the Direct Labor Efficiency Variance? Please enter your answer as a positive number. You will not be able to answer whether the variance is favorable or unfavorable. Just including the numeric answer is complete for this