Yola company manufactures a product with standards for direct labour of 4 direct labour-hour per unit at a cost of $12 per direct labour-hour. during June, 1000 units were produced using 4100 hours at $12.2 per hour. the direct labour efficiency variance was? A 1200 favourable b 1200 unfavourable c 2020 favourbale d 2020 unfavourable