Pharrell's Auto Detailing reported the following results for the past week: Actual number of cars detailed 100 Actual direct labor hours used 300 Actual total direct labor cost $6,500 Budgeted number of cars to be detailed 390 Standard direct labor cost per hour $7.2 Standard direct labor per car 1.5 What is the company's direct labor efficiency variance? A. $3,251 unfavorable B. $3,251 favorable c. $1,080 favorable OD. $1,080 unfavorable