D Question 51 Cainas Cookies gives you the following information regarding its caramel bars: Standard costs: Direct materials: 1 lbs. butter at $2.00 per lb. Direct labor: 1 hr. per batch, at $10 per batch Actual costs for 20 batches: Direct materials: Purchased and used 24 lbs of butter, for total cost of $45.60 Direct labor: Worked 18 hours for total cost of $216 What is the direct labor efficiency variance? $360 $36F O $200 $20F