TB MC Qu. 08-96 A job was budgeted to require... job was budgeted to require 5 hours of labor per unit at $11.00 per hour. The job consisted of 8,500 units and was completed in 40,500 hours at a total labor cost of 5469,800. What is the direct labor efficiency variance? Multiple Choice O $22.000 unfavorable. 0 524,300 favorable. O $22,000 favorable 524,300 unfavorable O $2,300 unfavorable