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 $ 16.00 $ 15.00 44,000 O $42,000 favorable. O $30,000 unfavorable. O $42,000 unfavorable. O $12,000 unfavorable. O $30,000 favorable