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 6,000 Actual number of finished units produced 5,000 Standard wage rate per direct labor hour (SP) $ 20.00 Direct labor costs incurred $ 207,000 Actual wage rate per direct labor hour (AP) $ 18.00 The direct labor efficiency variance for October was $27.000 unfavorable $7,000 unfavorable $30,000 unfavorable $36.000 favorable The direct labor price variance for October was $20.000 favorable $23,000 favorable $30,000 unfavorable $40,000 favorable