Thumenthal Marnufacturing makes a product with the following standard costs direct material at a cost of 535,100 . The actual direct labor cost war $51.612 and the actual variable oventwed cont war 520.1493 The carnparty applies variable ovethesd on the binis of direct haboh hours. The direct materias purchases variance is computed when the materials are puiehn od. The labor efficiency varlance for luly is a. 5-10.260.00 b. 524,700.00 c. $47.500.00 d 5r220000