The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 40,000 Actual rate per hour $24.00 Standard rate per hour $15.25 Standard hours for units produced 29,000 How much is the direct labor efficiency variance? O A $284,000 unfavorable OB $167,750 unfavorable OC. $167,750 favorable D. 5264,000 favorable Click to select your awet MacBook esc 28 80 F 888 1 2 W # $ 4 A % 5 6 tab W E R T caps lock A S D F