ds Marv Company's direct labor costs for manufacturing its only produd October 1.8 Standard direct labor hours (DLHs) per unit of product 6,000 Budgeted finished units for the period 5,000 Actual number of finished units produced $ 20 Standard wage rate per direct labor hour (SP) Direct labor costs incurred $ 186,300 $ 18 Actual wage rate per direct labor hour (AP) The direct labor efficiency variance for October was $30,000 unfavorable O $6,300 unfavorable $24,300 favorable O $27,000 unfavorable The direct labor price variance for October was $18,000 favorable $23,000 favorable $20,700 favorable O $27,000 unfavorable Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours (DLHs) per unit of product 1.8 6,000 Budgeted finished units for the period 5,000 Actual number of finished units produced $ 20 Standard wage rate per direct labor hour (SP) Direct labor costs incurred $ 186,300 $ 18 Actual wage rate per direct labor hour (AP) The direct labor efficiency variance for October was $30,000 unfavorable O $6,300 unfavorable $24,300 favorable O $27,000 unfavorable