stion 14 STEFANO Company makes laptops, for which the following standards have been developed and out of Direct Costs estion Standard Inputs Expected for each Unit of Output 2 kilograms 2.5 hours Direct materials Direct labour Standard Price Expected per Unit of Output $4.5 per kilogram $22 per hour During March, production of 200 laptops was expected, but 180 laptops were actually completed. Direct material purchased andmed 100 kilograms at an actual price of $5 per kilogram. Direct labour cost for the month was 510,350, and the actual pay per hour 128.00 What is the direct-labour efficiency (quantity) variance for the month of March? Select one: a. $792 favourable b. $560 favourable c. $952 unfavourable O d. $625 unfavourable 4033 ENG 12:40 PM 3/22/2021 100%