We Got Guitars Inc. manufactures electric guitars. The following data relate to the standards for direct labor: Standard direct labor hours per guitar 4.5 Standard direct labor rate per hour $25.00 We Got Guitars Inc. had the following actual results for March: Actual direct labor hours Actual total direct labor cost Actual number of guitars produced 1200 $26,000 375 What is the direct labor efficiency variance for March? $312 favorable $12.188 unfavorable $312 unfavorable $12,188 favorable