The actual cost of direct labor per hour is $20.00 and the standard cost of direct labor per hour is $15.50. The direct labor hours allowed per finished unit is 0.5 hour. During the current period, 5,400 units of finished goods were produced using 3,400 direct labor hours. How much is the direct labor efficiency variance? A. $10,850.00 unfavorable O B. $14,000.00 unfavorable C. $14,000.00 favorable O D. $10,850.00 favorable