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 $24.00 per hour, worked a total of 8,000 hours, and produced 2,300 cars. BMW budgeted for a standard labor rate of $33.00 per hour and 2.25 direct labor hours per car. What is the direct labor efficiency variance for the Rolls-Royce division? O A. $67,800 favorable OB. $93,225 favorable O c. $93,225 unfavorable OD. $67,800 unfavorable