Wayne Company has developed the following standards for one of its products: Direct materials: 2 kg x 16,00 TL per kg Direct labor: 4 hours x 20,00 TL per hour The following information pertains to direct material and direct labor costs for the month of June: Direct materials purchased and used: 1.800 kg at 14 TL per kg. 3.750 direct labor hours used at total cost of 82.500 TL. Direct material cost total variance is calculated: 6.800 TL favorable. What is the direct labor efficiency variance for June for Wayne? Ltfen birini sein: a. 5.700 TL favorable b. 7.500 TL unfavorable c. 5.000 TL unfavorable d. 5.000 TL favorable