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