Rocking Times manufactures electric guitars. The following data relate to the standards for direct labor: Standard direct labor hours per guitar Standard direct labor rate per hour 3 $20 The company had the following actual results for March: Actual direct labor hours Actual total direct labor cost Actual number of guitars produced What is the direct labor efficiency variance for March? OA. $10,000 unfavorable B. $163 favorable OC. $163 unfavorable OD. $10,000 favorable 1,000 $27,100 500