22. The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $16. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $1,080,000. The direct labor quantity variance was A) $24,000 unfavorable. B) $36,000 unfavorable. C) $36,000 favorable. D) $24,000 favorable