Etbo The following information describes a company's usage of direct labor in a recent period: rupo Actual direct labor hours used 39,000 -Y Actual rate per hour $25.00 dy Standard rate per hour $17.75 Standard hours for units produced -xtb 33,500 How much is the direct labor efficiency variance? s . th O A. $137,500 favorable OB. $97,625 unfavorable C. $137,500 unfavorable OD. $97,625 favorable