The following information describes a company's usage of direct labor in a recent period Actual direct Jabor hours used 30,000 Actual rate per hour $20.00 Standard rate per hour $11.50 Standard hours for units produced 26,500 How much is the direct labor efficiency variance? O A. $40,250 unfavorable OB. $70,000 unfavorable O C. $40 250 favorable O D. $70,000 favorable