The following information describes acompany's usage of direct labor in a recentperiod:

Actual direct labor hours used -- 36,000

Actual rate per hour -- $ 21.00

Standard rate per hour -- $14.25

Standard hours for units produced -- 30,000

How much is the direct labor efficiencyvariance?

A.

$126,000 favorable

B.

$85,500 favorable

C.

$126,000 unfavorable

D.

$85,500 unfavorable