The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 38,000 Actual rate per hour $21.00 Standard rate per hour $18.00 Standard hours for units produced 31,000 How much is the direct labor efficiency variance? O A. $126,000 unfavorable OB. $147,000 unfavorable C. $147,000 favorable OD. $126,000 favorable