Help Save MC Qu. 143 Fletcher Company collected the following... Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (2 hrs. @ $12.75/hr.) $ 25.50 per finished unit Actual direct labor hours 81,500 hrs. Actual finished units produced 40,000 units Actual cost of direct labor $1,100,250 Multiple Choice O $19,125 favorable O $80.250 favorable O O $61125 favorable $19.125 unfavorable