Palmetto Orchards, Inc. developed the following standard costs for direct labor for one of their products, the apple pie: \begin{tabular}{|l|l|} \hline & Standard quantity \\ \hline Direct labor & 0.25 hours per unit of product \\ \hline \end{tabular} During September, Palmetto produced and sold 1,200 pies using 280 direct labor hours at an actual wage rate of $15.00 pe September's direct labor efficiency variance is: $71.25 unfavorable $75.00 unfavorable $450.00 unfavorable $285.00 favorable