A. The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,200 units, the actual direct labor cost was $25,600 for 2,000 direct labor hours worked, the total direct labor variance is A) $960 unfavorable. B) $3,200 favorable. C) $2,000 unfavorable. D) $3,200 unfavorable. B. The per-unit standards for direct labor are 1.5 direct labor hours at $15 per hour. If in producing 2,400 units, the actual direct labor cost was $46,000 for 3,000 direct labor hours worked, the total direct labor variance is A) $2,400 unfavorable. B) S8,000 favorable. C) $5,000 unfavorable. D) $8,000 unfavorable. If controllable margin is $300,000 and the beginning operating assets were $1,000,000 while the ending operating assets were $3,000,000. The return on investment is A) 67%. B) 6.66%. C) 20% D) 15%