Justin Time Guitars manufactures electric guitars. The following data relate to the standards for direct labor: Standard direct labor hours per guitar Standard direct labor rate per hour 4.5 $17.00 Justin Time had the following actual results for March: Actual direct labor hours Actual total direct labor cost Actual number of guitars produced 1,200 $24,100 325 What is the direct labor efficiency variance for March? O A. $334 unfavorable O B. $334 favorable O C. $4,463 unfavorable O D. $4,463 favorable