Use the following data to find the direct labor efficiency variance. Direct labor standard (4.0 hrs.@ $ 7/hr.) Actual hours worked per unit Actual units produced Actual rate per hour $28per finished unit 3.5 hrs 4,700 units $7.25 $4,113 unfavorable O $18,800 unfavorable O $18.800 favorable O $16,450 favorable O $4,112 favorable Jamesway Corporation has two separate divisions that operate as profit centers. The following information is available for the most recent year: White Grey division division $120,000 $240,000 Sales (net) Salary expense Cost of goods sold 16,800 28,800 60,000 90,000 The White Division occupies 25,000 square feet in the plant. The Grey Division occupies 25,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $50,000. Gross profit for the White and Grey Divisions is: White Grey $121,200 A. $43,200 $103,200 $211,200 00 $150,000 C. $60,000 D. $18,200 $96,200 $43,200 $96,200 E. O Option A O Option B O Option C O Option D O Option E