Zee Corporation 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, Zee paid $189,500 to employees for 9,000 hours worked. 4,700 units were produced during July. What is the direct labor efficiency variance? a. $147,150 unfavorable b. $9,000 favorable c. $94,275 unfavorable d. $11,475 favorable