Use the following data to find the direct labor cost variance.
Direct labor standard (4 hrs. @$7/hr .........................$28 per unit
Actual hours worked per unit .........................................3.5 hours
Actual unit produced ...................................................3500 units
Actual rate per hour .............................................................$7.50
A) $ 6,125 unfavorable.
B) $ 7,000 unfavorable.
C) $ 7,000 favorable.
D) $12,250 favorable.
E) $ 6,125 favorable.