View Policies Current Attempt in Progress The per unit standards for direct labor are 2 direct labor hours per unit at $12 per hour. If the actual direct labor payroll cost was $25,600 for 2,000 direct labor hours worked to produce 1,200 units, the total direct labor variance is O $960 unfavorable. O $1,000 unfavorable. O $3,200 unfavorable. O $3,200 favorable. eTextbook and Media Attempts: 0 of 1 used Submit Answer Save for Later