Whitman Inc. has a direct labor standard of 2 hours per unit of output, and a standard wage rage of 31.5 dollars per hour. During July, Whitman paid $190,400 to employees for 8930 hours worked, and 4720 units were produced during that time. What is the direct labor efficiency variance?

a)$ 16065 Favorable

b) $90895 unfavorable

c) 90895 favorable

d) $106960 favorable