Marv Company's direct labor costs for manufacturing its only product were as follows for October: 1.8 Standard direct labor hours (DLHS) per unit of product 6,000 Budgeted finished units for the period Actual number of finished units produced 5,000 $ 20 Standard wage rate per direct labor hour (SP) $ 186,300 Direct labor costs incurred $ 18 Actual wage rate per direct labor hour (AP) The direct labor efficiency variance for October was $30,000 unfavorable $6,300 unfavorable O $24,300 favorable $27,000 unfavorable The direct labor price variance for October was $18,000 favorable O $23,000 favorable O $20,700 favorable O $27,000 unfavorable