Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Tractor Corporation produces toy tractors. The company uses the following direct cost categories:
Actual performance and budgeted performance for the company is shown below:
Direct Materials:
Direct Manufacturing Labour:
Direct Marketing Labour:

-What is the price variance of the direct manufacturing labour, and the direct marketing labour, respectively?

A) $4,750 favourable; $12,500 favourable
B) $8,000 favourable; $10,000 favourable
C) $3,500 unfavourable; $6,750 unfavourable
D) 3,500 favourable; $6,750 favourable
E) $4,750 unfavourable; $12,500 unfavourable