Justin Time Guitars manufactures electric guitars. The following data relate to the standards for direct labor: Standard direct labor hours per guitar 3.5 Standard direct labor rate per hour $17.00 Justin Time had the following actual results for March: Actual direct labor hours 650 Actual total direct labor cost $26,200 Actual number of guitars produced 525 What is the direct labor efficiency variance for March? O A. $20,188 unfavorable B. $20,188 favorable OC. $175 favorable OD. $175 unfavorable