A Job Was Budgeted to Require 3 Hours of Labor

Multiple Choice

A job was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $198,000. What is the total labor cost variance?

A) $2,000 unfavorable.
B) $3,000 unfavorable.
C) $6,000 unfavorable.
D) $8,000 unfavorable.
E) $9,000 unfavorable.