The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in

Question:

The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 2,400 units, the actual direct labor cost was $51,200 for 4,000 direct labor hours worked, the total direct labor variance is
(1). $6,400 favorable
(2). $4,000 unfavorable
(3). $6,400 unfavorable
(4). $1,920 unfavorable
Select the correct option.