Roboto inc's standards for the direct labor of their units is as follows: 0.15 tabor hours per unit, and 515 per labor hour. This past year, the company actually used a total of 115,700 labor hours to produce their units. The average number of labor hours per unit was actually 0.13 labor hours to unit. Based on this information what was the direct labor efficiency (quantity) variance for the year? 267.000 favorable 17,800 unfavorable 267,000 unfavorable 17.800 favorable