A company budgets to sell 4,000 units of its product. Actual sales are 4,200 units. The product has a standard price of \($43\). When analyzing its direct labor flexible-budget variance for the period, the company determined that its direct labor efficiency variance was an unfavorable variance of \($8,600\). Which one of the following is closest to the actual price for direct labor if the total direct labor flexible-budget variance was an unfavorable variance of \($4,000?\)

a.  \($39\)

b. \($40\)

c. \($41\)

d.  \($42\)