The actual cost of direct labor per hour is $18.00 and the standard cost of direct labor per hour is $16.00. The hours allowed per finished unit is 0.25 hours. During the current period, 6,200 units of finished goods were produced using 2.700 direct labor hours. How much is the direct labor efficiency variance? 516,400.00 tiverable $20.700.00 unfavorable 518.400.00 unfavorable $20.700.00 favorable