Use the Following Information for the Next 5 Questions

Multiple Choice

Use the following information for the next 5 questions.
Mason, Inc. uses a standard costing system. Overhead costs are allocated based on direct labor hours. The standard variable overhead and fixed overhead rates are $1 and $5 per direct labor hour, respectively. Data relevant for the current period include:
-The direct labor price variance is

A) $30,000 Favorable
B) $30,000 Unfavorable
C) $75,000 Unfavorable
D) $78,000 Unfavorable