Sheridan Manufacturing produces the glass vases used by florists. Each vase requires 15 minutes of direct labor time for which pass blowers are budgeted $30 per hour. During November, Sheridan produced 10700 glass vases which required 3250 hours of direct labor. Sheridan pald wages to the glass blowers of $75200 during November. What is Sheridan's direct labor efficiency variance for November? a) $17250 favorable b) $17250 unfavorable c) $22300 unfavorable d) $22300 favorable Which of the following is not used in calculating the direct labor efficiency variance? a) The standard quantity of direct labor hours allowed for actual production b) The standard wage rate I c) The actual quantity of direct labor hours used d) The actual wage rate