Question 16 2 pts Sweetie Sippies scheduled 500 sippy cups for production during January, with the following budgeted costs of production Direct Materials 2.5 units of plasticper cup $150 per unit Direct Labor Variable Overhead o. 10 labor hours per cup @ $11.50 per hour | Fixed Overhead$3,200 per month For the month of January, the company actually produced 480 cups using 1,150 units of plastic purchased at $1.75 per unit, and 45 direct labors at a rate of $12.50 per hour. It also incurred actual variable overhead at a rate of $13 per direct labor hour, and fixed overhead of $3,150 for the month What is the company's Direct Labor Efficiency Variance for the month of January? 0.10 labor hours per cup @ $13 per hour $22.50 Unfavorable $37.50 Favorable $39 Favorable O $61.50 Unfavorable