Use the following data to find the direct labor cost variance.
Direct labor standard (3.5 hrs. @ $7/hr.) $24.5 per unit
Actual hours worked per unit 3 hours
Actual units produced 3,100 units
Actual rate per hour $7.5
a. $8,700 unfavorable.
b. $7,700 favorable.
c. $6,700 unfavorable.
d. $5,450 favorable.
e. $6,200 favorable.