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 1,200 units, the actual direct labor cost was $32,000 for 2,000 direct labor hours worked, the total direct labor variance is

A) $1,200 unfavorable.
B) $4,000 favorable.
C) $2,500 unfavorable.
D) $4,000 unfavorable.