mwanamg company produces der i n banchen 100 The standard cont of each bach corso 700 pounds of bricot a cost of $5 per pound, 25 direct labor hours $11 per hour and aboverhead coased on machine hours at the rate of $16 per machine hour with 24 machine hours per bench The following a ble costs were incurred for the most recent 100 units produced Direct Materials 280 pounds conting $1,700 were purchased and used Direct labor 20 hours couting $20 Variable Overhead $410 Machine Hours Used 18 hours Calculate the company's direct labor efficiency variance, -$55 F b. $300 u $400 0-36F