$2)$ Ahmet Company developed standard costs for direct material and direct labor. In $2021,$ Ahmet estimated the following standard costs for one of their major products.

Direct materials

Direct labor

Budgeted quantity

$0\mathrm{.}90$ pounds

$0\mathrm{.}10$ hours

Budgeted price

$$60$ per pound

$$30$ per hour

During May, Ahmet produced and sold $19,000$ products using $1,200$ pounds of direct materials at an average cost per pound of $$63$ and $17,100$ direct manufacturing labor$-$hours at an average wage of $$31\mathrm{.}25$ per hour.

The direct manufacturing labor price variance during May is

A$)$ $$21,375$ unfavorable

B$)$ $$21,375$ favorable

C$)$ $$3,600$ unfavorable

D$)$ $$950,400$ unfavorable