Willy Wonka is concerned that his workers are being lazy in his chocolate factory. He knows that the standard for making a similar chocolate bar is 1.5 hours per bar, at a standard wage rate of $10 per hour. This past month, Wonka's workers spent 96,250 direct labor hours to produce 55,000 Wonka bars. Wonka also incurred $914,375 of direct labor costs during the month. What is the labor efficiency variance for the month? O a. $228,595 Unfavorable b. $130,625 Unfavorable O c. $48,125 Favorable O d. $137,500 Unfavorable