The budget for the month of May was for 17,200 units at a direct materials cost of $34 per unit. Direct labor was budgeted at 43 minutes per unit for a total of $154,800. Actual output for the month was 10,400 units with $175,000 in direct materials and $96,775 in direct labor expense. The direct labor standard of 43 minutes was obtained throughout the month. Variance analysis of the performance for the month of May would show a(n): (CMA adapted) Group of answer choices favorable direct labor efficiency variance of $3175. unfavorable direct labor price (rate) variance of $3175. unfavorable direct labor efficiency variance of $3175. favorable materials efficiency (quantity) variance of $9400.