Gandy Company has the following direct labour (DL) costs last period: SQ of DL hours 3,600 AQ of DL hours 3,480 DL efficiency variance $5,760 Total payroll $187,920 What was direct labour rate variance? $15,120 unfavourable $79,920 favourable $20,880 unfavourable $42,480 favourable $36,720 favourable