Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours (DLHS) per unit of product Budgeted finished units for the period Actual number of finished units produced Standard wage rate per direct labor hour (SP) Direct labor costs incurred Actual wage rate per direct labor hour (AP) The direct labor efficiency variance for October was: 2 6,300 5,300 $ 23.00 $ 252,000 $ 21.00