Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) 61,500 Standard direct labor hours allowed (SQ) 63,000 Total payroll for direct labor $ 774,900 Direct labor efficiency variance $ 18,000 The direct labor flexible-budget variance for February (rounded to the nearest dollar) was: O $42,300 unfavorable. $44,500 unfavorable. $46,350 unfavorable. $54,900 unfavorable. $18,900 unfavorable