During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked. variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400. based on this information, the direct labor efficiency variance for the month was: a company uses the following standard costs to produce a single unit of output. direct materials 6 pounds at $0.90 per pound = $5.40 direct labor 0.5 hour at $12.00 per hour = $6.00 manufacturing overhead 0.5 hour at $4.80 per hour = $2.40 a. $3,650 favorable b. $2,450 favorable c. $1,200 unfavorable d. $1,200 favorable e. $2,450 unfavorableduring the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked. variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400. based on this information, the direct labor efficiency variance for the month was: a company uses the following standard costs to produce a single unit of output. direct materials 6 pounds at $0.90 per pound = $5.40 direct labor 0.5 hour at $12.00 per hour = $6.00 manufacturing overhead 0.5 hour at $4.80 per hour = $2.40 a. $3,650 favorable b. $2,450 favorable c. $1,200 unfavorable d. $1,200 favorable