Steely Corporation manufactures railroad cars, which is its only product. The standards for railroad cars are as follows. Standard labor hours per car 20 Standard labor cost per direct labor hour $25 During the month of March, the company produced 1,350 railroad cars. Related production data for the month follows Actual direct labor hours 30,000 Actual direct labor total cost $423,000 What is the direct labor efficiency variance for the month? O A. $327,000 favorable O B. $327,000 unfavorable O C. $75,000 unfavorable O D. $75,000 favorable