Perry Company gathered the following actual results for the current month: Actual amounts: Units produced Direct labor cost (9,000 hours) 6,000 $45,000 Budgeted production and standard costs were: Budgeted production Direct labor 4,800 3 hrs./unit at $9.50/hr. What is the direct labor efficiency variance? O A. $45,000 favorable OB. $85,500 favorable O C. $45,000 unfavorable OD. $85,500 unfavorable