The standard cost for 5,000 units of a product and 10,000 direct labor hours is as follows: Standard cost description Direct materials Direct labor Variable overhead Fixed overhead Standard quantity per unit 4 pounds 2 hours A. $3,000 unfavorable. B. $3,000 favorable. C. $2,000 unfavorable. D. $2,000 favorable. 2 hours Standard rate Standard cost per unit @ $3 $12 @ $10 $20 @ $8 $16 $25,000 per 5,000 units Total standard cost per unit The actual direct labor hours used to produce 4,950 units was 9,700 hours. What is the direct labor efficiency variance? $5 $53