In producing product \(\mathrm{ZZ}, 14,800\) direct labor hours were used at a rate of \(\$ 8.20\) per hour. The standard was 15,000 hours at \(\$ 8.00\) per hour. Based on these data, the direct labor:

(a) quantity variance is \(\$ 1,600\) favorable.

(b) quantity variance is \(\$ 1,600\) unfavorable.

(c) price variance is \(\$ 2,960\) favorable.

(d) price variance is \(\$ 3,000\) unfavorable.