Themes Enterprises purchased 59,800 pounds cost-$406.640) of direct material to be used in the manufacture of the compel's sole product. According to the production specifications, each completed unit requires tive pounds of direct material at a standard cost of $7.10 per pourid. Direct materials consumed by the end of the period totuled 57,300 pounds in the manufacture of 1.700 finished units. An examination of Thomas' payroll records revealed that the company worked 23,800 labor hours Icost-$287,980 during the period, end specifications called for each completed unit requiring two hours of labor at a standard cost of $12.70 per hour. Use the ir forration to compute the following variances Thomas' direct-abor efficiency variance was: Multiple Choice $5.090 M.BOU. O oooo $5.090 SABAOF