Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $22.50 per hour. During July, Whitman paid $189,500 to employees for 8,950 hours worked, 4,740 units were produced during July. What is the direct labor efficiency variance? Multiple Choice $1,875 unfavorable $23.800 favorable $11.925 favorable $1875 favorable