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Dazzle Toy Company gathered the following actual results for the current month that just ended: Actual production Direct materials purchased and used (5,000 kgs) Direct labour cost (4,500 hours) Manufacturing overhead costs incurred 4,000 units $22,500 $51,750 $24,000 Dazzle's standard cost and budget information are as follows: Budgeted production Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead 3,500 units 2 kgs/unit at $4.25 per unit 1.5 hrs/unit at $12 per hour $5 per unit $21,000 Based on the above information, what was the Direct Labour Efficiency Variance for Dazzle Toy Company? A. Direct Labour Efficiency Variance - $9,000 U. B. Direct Labour Efficiency Variance - $3,000 F. OC. Direct Labour Efficiency Variance - $9,000 F. D. Direct Labour Efficiency Variance - $18,000 U. O E. Direct Labour Efficiency Variance = $18,000 F