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 2 Budgeted finished units for the period 7,500 Actual number of finished units produced 5,300 Standard wage rate per direct labor hour (SP) $ 24.00 Direct labor costs incurred $ 264,000 Actual wage rate per direct labor hour (AP) $ 22.00 The direct labor efficiency variance for October was: $33,600 unfavorable. $2,800 unfavorable. $24,000 favorable. $23,000 favorable. $56,600 unfavorable.