Use the Following Data to Find the Total Direct Labor

Multiple Choice

Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs. @ $7/hr.) $ 28 per unit Actual hours worked 12,250
Actual rate per hour $ 7.50

A) $12,250 favorable.
B) $7,000 unfavorable.
C) $6,125 favorable.
D) $7,000 favorable.
E) $6,125 unfavorable.