The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is: Actual hours used Actual rate per hour Standard rate per hour Standard hours for units produced $ $ 42,000 15.00 14.00 44,000 OA) $42,000 unfavorable. OB) $14,000 unfavorable. OC) $42,000 favorable. OD) $28,000 favorable. O E) $28.000 unfavorable