Standard cost/ unit to manufacture z-frames: Direct material 3 yards x $2.50/ yd. $7.50 Direct labor 5 hours x $7.50/ hr. $37.50 Actual costs incurred to produce 7,800 z-frame units: Direct material purchased and used 23,100 yards x $2.70/ yd. $62,370 Direct labor 40,100 hours x $7.30 $292,730 Using this information, compute the direct labor efficiency variance. $8250 unfavorable, $8000 unfavorable, $8250 favorable, or $8000 favorable