stone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct iabor hours per brake repair and each hnician's standard wage is $28.50 per hour. In April, technicians in Firestone spent a total of 8,950 direct labor hours (paid $189.500 ) and performed 30 brake repairs. Compute the direct labor efficiency variance. Multiple Choice $65,575 fovorable $17,395 fovorable $65,575 unfavorable $82,960 fovorable