The Per-Unit Standards for Direct Labor Are 2 Direct Labor

Multiple Choice

The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1800 units the actual direct labor cost was $48000 for 3000 direct labor hours worked the total direct labor variance is

A) $1800 unfavorable.
B) $6000 favorable.
C) $3750 unfavorable.
D) $6000 unfavorable.