What is the direct labor efficiency variance?

A Job was budgeted to require 4 hours of labor per unit at $9.00 per hour. The Job consisted of 8,700 units and was completed in 32,800 hours at a total labor cost of $317,700. What Is Multiple Choice O $22,500 unfavorable. O $22,500 favorable. O $18,000 unfavorable. O $18,000 favorable. O $4,500 unfavorable