QUESTION 4 ALBA company developed standard costs for direct material and direct labor for its product, Standard. In 2020, ALBA estimated the following standard costs per unit: Budgeted quantity for Direct materials 1.5 Kilograms Budgeted price for Direct materials $7.25 per Kg Budgeted hours for Direct labor 0.25 hours Budgeted price for Direct labor $14.00 per hour. During September, ALBA produced and sold 1,200 units of Standard. The company purchased and used 1,875 Kilograms of direct materials at an actual cost of $7 per Kg. Actual direct labor hours used were 280 hours at an actual cost of $14.25 per hour. Direct labor efficiency variance is: $210 favorable $210 unfavorable $280 favorable $280 unfavorable