When auto manufacturer BMW purchased the Rolls - Royce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $20 per hour, worked a total of 7,600 hours, and produced 1,700 cars. BMW budgeted for a standard labor rate of $26 per hour and 2.25 direct labor hours per car. What is the direct labor efficiency variance for the Rolls - Royce division? A. $98,150 favorable B. $75,500 unfavorable C. $98,150 unfavorable D. \$75,500 favorable