Michael Corporation manufactures railroad cars, which is its only product. The standards for railroad cars are as follows: Standard labor hours per car Standard labor cost per direct labor hour 20 $25.00 During the month of March, the company produced 1,350 railroad cars. Related production data for the month follows: Actual direct labor hours Actual direct labor total cost 40,000 $644,000 What is the direct labor efficiency variance for the month? OA. $356,000 favorable OB. $325,000 unfavorable c. $356,000 unfavorable OD. $325,000 favorable