III. The following information relates to the direct labor at ABC Manufacturing, Inc. for April: Labor cost per unit produced Labor hours per unit produced Actual $ 18.00 1.5 Standard $ 17.50 1.4 During April, ABC produced 2,100 units. What is ABC's labor efficiency variance for April? A) $1,575 Favorable B) $2,625 Unfavorable C) $3,675 Unfavorable D) $3,780 Unfavorable