The actual cost of direct labor per hour is $12.00 and the standard cost of direct labor per hour is $10.50. The direct labor hours allowed per finished unit is o 25 hour. During the current period, 5.000 units of finished goods were produced using 2,900 direct labor hours. How much is the direct labor efficiency variance? O A $17,325.00 favorable OB 519,000.00 Turvorable OG $17,325.00 unfavorable OD 319,000.00 unfavorable