Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions
Dodd Corporation used $90,000 of direct material, $112,000 of direct labor, and applied $104,000 of manufacturing overhead during July. Its beginning and ending work-in-process and finished goods inventories were as follows:

-The standard cost for direct labor is $190,000 if the company produces 15,200 units of product.Actual direct labor cost to produce 15,800 units of product totaled $213,300.What is price variance and is it favorable or unfavorable?

A) $19,800 Unfavorable
B) $23,300 Unfavorable
C) $19,800 Favorable
D) $23,300 Favorable