Question: The per-unit standards for direct labour are 3 direct labour hours at $16 per hour. If in producing 690 units, the actual direct labour cost

The per-unit standards for direct labour are 3 direct labour hours at $16 per hour. If in producing 690 units, the actual direct labour cost was $32000 for 2216 direct labour hours worked, the total direct labour variance is

$1120 unfavourable.

$146 favourable.

$146 unfavourable.

$1120 favourable.

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