The following information describes a company's usage of direct labor in a recent period:
Actual direct labor hours used 35,000
Actual rate per hour 24.00
Standard rate per hour 13.75
Standard hours for units produced 28,500
How much is the direct labor efficiency variance?
A. 89,375 favorable
B. 156,000 unfavorable
C. 89,375 unfavorable
D. 156,000 favorable