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