When auto manufacturer BMW purchased the RollsRoyce 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 8,100 hours, and produced 2,500 cars. BMW budgeted for a standard labor rate of $29 per hour and 3.00 direct labor hours per car. What is the direct labor efficiency variance for the RollsRoyce division? Question content area bottom Part 1 A. $12,600 favorable B. $17,400