The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used Actual rate per hour Standard rate per hour Standard hours for units produced 35,000 $25.00 $12.00 25,000 How much is the direct labor efficiency variance? A. $120,000 unfavorable OB. $250,000 favorable O c. $120,000 favorable OD. $250,000 unfavorable