Fletcher Company collected the following data regarding production of one of its products Compute the direct labor efficiency variance. Direct labor standard (1.50 hours @ $18.10/hour) Actual direct labor hours Actual finished units produced Actual cost of direct labor $ 27.15 per finished unit 85,000 hours 56,600 units $ 1,554,690 Multiple Choice $1810 favorable $18,000 favorable $16.190 favorable $1,810 unfavorable