Fletcher Company collected the following data regarding production of one of it's products. Compute the direct labor efficiency variance.

Direct labor standard (2 hrs. @ $12,75/hr) $25.50 per finished units

Actual direct labor hours - 91,300 hours

Actual finished units produced - 45,000 units

Actual cost of direct labor - $1,228,000

A. $91,300 Favorable

B. $80,500 Favorable

C. $63,925 Favorable

D. $16,575 Unfavorable