Appliance,Inc.manufactured 10,000 units.The standard cost sheet indicates that the standard direct labor cost per unit is $3.00.The performance report for the period includes a favorable direct labor rate variance of $2,000,and a favorable direct labor efficiency variance of $500.
Required: What was the total actual cost of direct labor incurred during the period?

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The Answer of Appliance,Inc.manufactured 10,000 units.The standard cost sheet indicates that the standard direct labor cost per unit is $3.00.The performance report for the period includes a favorable direct labor rate variance of $2,000,and a favorable direct labor efficiency variance of $500.
Required: What was the total actual cost of direct labor incurred during the period?