Use the following information to answer the following questions: Ecco Company produce Plastic Balls. The company uses de following direct cost categories: Category Std Inputs For 1 (one) output 2.00 0.70 0.27 Std Cost per input $6.25 Direct materials Direct labor Direct marketing 4.75 2.75 Actual performance and budgeted performance for the company is show below: 5,000 Actual output: in units Direct materials Materials costs Input purchased and used Actual price per input Direct manufacturing labor: Labor costs Labor-hours of input Actual price per hour $74,750 11,500 $6.50 $23,750 4,750 $5.00 27. What is the efficiency variance for manufacturing labors? a. $9,593.75 unfavorable b. $5,937.50 favorable c. $6,474.50 unfavorable d. $5,937.50 unfavorable