Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $29.50 per hour. During July, Whitman paid $190,200 to employees for 8,980 hours worked. 4,710 units were produced during July. What is the direct labor efficiency variance? Multiple Choice $87,690 favorable $74,710 unfavorable $12,980 favorable $74,710 favorable