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 $23.00 per hour, worked a total of 8,300 hours, and produced 1,500 cars. BMW budgeted for a standard labor rate of $28.00 per hour and 1.75 direct labor hours per car. What is the direct labor efficiency variance for the Rolls Royce division? O A. $130,525 favorable O B. $158,900 unfavorable O C. $158,900 favorable O D. $130,525 unfavorable