11. 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) $8,000 favorable. c) $5,000 unfavorable. D) $8,000 unfavorable