Trini Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8,200 direct labor-hours will be required in May. The variable overhead rate is $1.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $101,440 per month, which includes depreciation of $9,010. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: O $104,730 $12.300 O $92,430 $113,740. The following data pertains to the direct materials cost for the month of October: Standard costs Actual costs 5,100 units allowed at $21 each 5,150 units input at $20 each What is the direct materials efficiency (quantity) variance? O $1,000 favorable. $1,000 unfavorable. $1,050 favorable. O $1,050 unfavorable