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 $21 per hour, worked a total of 7,900 hours, and produced 2,200 cars. BMW budgeted for a standard labor rate of $33 per hour and 2.5 direct labor hours per car What is the direct labor efficiency variance for the Rolls-Royce division? OA. $79,200 unfavorable OB. $79,200 favorable OC. $50,400 unfavorable OD. $50,400 favorable