A job was budgeted to require 7 hours of labor per unit at $10.00 per hour. The job consisted of 6,300 units and was completed in 41,100 hours at a total labor cost of $445,900. What is the direct labor efficiency variance? Multiple Choice $34,900 favorable. $30,000 unfavorable. $4,900 unfavorable. $34,900 unfavorable. $30,000 favorable.