The per-unit standards for direct labor are 1.5 direct labor hours at $12 per hour. If in producing 2,400 units, the actual direct labor cost was $36,800 for 3,000 direct labor hours worked, the total direct labor variance is
A) $1,920 unfavorable.
B) $6,400 favorable.
C) $4,000 unfavorable.
D) $6,400 unfavorable.

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The Answer of The per-unit standards for direct labor are 1.5 direct labor hours at $12 per hour. If in producing 2,400 units, the actual direct labor cost was $36,800 for 3,000 direct labor hours worked, the total direct labor variance is
A) $1,920 unfavorable.
B) $6,400 favorable.
C) $4,000 unfavorable.
D) $6,400 unfavorable.

The Per-Unit Standards for Direct Labor Are 1