Correct answer is B. Please supply detailed solution

Hickory, Inc., which uses standard costing. manufactures a single product with the following cost card Standard Direct Labor Hours allowed per unit Standard Direct Labor Rate 4.5 DLHs ? per DLH Selected results for the most recent period are: Budgeted Production Actual Production Actual Direct Labor Cost Actual Direct Labor Hours Labor Rate Variance Labor Spending Variance 2.200 units 2,300 units s 128,300 2 $ 21,460 Favorable s 4,180 Favorable Actual Direct Labor Hours were closest to: 8,347 DLHs 11,700 DLHs 12,488 DLHs 11,191 DLHs 4 (B) E. None of the above Page 3 of 9