Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (2 hours @ $12.75/hour) $ 25.50 per finished unit Actual direct labor hours 81,500 hours Actual finished units produced 40,000 units Actual cost of direct labor $ 1,100,250 Multiple Choice $19,125 favorable. $19,125 unfavorable. $80,250 unfavorable. $61,125 favorable. $80,250 favorable.