Help Save \& Exit Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct labor hours per brake repair and each technician's standard wage is $31.50 per hour. In April, technicians in Firestone spent a total of 8,930 direct labor hours (paid $190,400 ) and performed 4,720 brake repairs. Compute the direct labor efficiency variance. Multiple Choice $106,960 favorable $16,065 favorable $90,895 unfavorable