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NEW 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 direct labor price variance is Select one: a. $9,000 favorable. 0 b. $1,000 unfavorable 0 c. $8,000 unfavorable d. $2,400 unfavorable e. $5,000 unfavorable