Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. points Direct labor standard (2.00 hrs. @ $14.10/hr.) Actual direct labor hours Actual finished units produced Actual cost of direct labor $ 28.20 per finished unit 87,600 hrs. 43,600 units $1, 247,520 () Multiple Choice O $5,640 favorable $18,000 fovorable. $12,360 favorable, $5,640 unfavorable . $18,000 unfovorable