The actual cost of direct labor per hour is $20.00 and the standard cost of direct labor per hour is $14.00. The direct labor hours allowed per 3,300 direct labor hours. How much is the direct labor efficiency variance? O A. $41,000.00 unfavorable B. $28,700.00 unfavorable c. $28,700.00 favorable OD. $41,000.00 favorable labor per hour is $14.00. The direct labor hours allowed per finished unit is 0.25 hour. During the current period, 5,000 units of finished goods were produced using The articole direct laber per hour $20.00 wd the standards ofrect labore hours $400 There are lower that is 0.25 During the current 1000 oradan ding 2.300 hrs. How much is the director officiency var? O A $4,000.00 unfavo OBSTO C. 1700w 0 0 541,000.00 wat