The following information describes a company’s usage of direct labor in a recent period: Actual

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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 38,000 Actual rate per hour $24.00 Standard rate per hour $11.50 Standard hours for units produced 31,500 How much is the direct labor efficiency variance? OG O A. $74,750 unfavorable OB. $156,000 unfavorable O C. $156,000 favorable OD. $74,750 favorable