Fletcher Company collected the following data regarding production of one of Its products, Comput the direct labor efficiency variance, Direct labor standard (2 hrs. $12.75/hr) $25.50 per finished unit Actual direct labor hours 92,900 hrs. 46.000 units Actual finished units produced Actual cost of direct labor $1,253,550 O $92,900 favorable O $80,550 favorable O $69,075 favorable O $11,475 unfavorable. O $80,550 unfavorable