Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $31.50 per hour. During July, Whitman paid $189,600 to employees for 8.910 hours worked. 4,710 units were produced during July. What is the direct labor efficiency variance? Multiple Choice $91,065 favorable $107130 favorable. $91,065 unfavorable $16,065 favorable