Ultimate U-bolts(UU) paid $161,175 for direct labor this month, paying $.50 cents less hour than planned. Fifty- four thousand pounds of bolts were produced and direct labor was paid for 9,210 hours producing one pound takes ten minutes. Which is true?

A. the workers were efficient because UU saved $ 825 overall

B. the workers were efficient because they used 210 fewer hours than allowed

C. the direct labor efficiency variance is $3,780 U

D. the direct labor efficiency variance cannot be calculated from the information provided

E. none