Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct labor hours per brake repair and each technician's standard wage is $32.50 per hour. In April, technicians in Firestone spent a total of 8,940 direct labor hours (paid $190,000 ) and performed 4,770 brake repairs. Compute the direct labor efficiency variance. Multiple Choice $19.500 favorable $120.050 favorable $19,500 favorable $120,050 favorable $100,550 favorable $100,550 unfavorable