Question 15 6 pts 51 Deta C&H Corp. uses a standard cost system, manufactured 19,000 bumper cars during 2021 using 150,000 square feet of rubber purchased at $0.90 per square foot. Production required 417 direct labor hours costing $16 per hour. The direct materials standard was 7 square feet of rubber per car, at a cost of 1.15 per square foot. The labor standard was 0.025 direct labor hours per car, at a standard cost of $11. Calculate the direct materials efficiency variance. (AQ ? SQ) ? SC = Direct Materials Efficiency Variance Favorable or Unfavorable