29) The Tulip Company makes mugs for which the following standards have been developed:

Standard Inputs Expected Standard Price Expected

For Each Unit of Output Per Unit of Input

Direct Materials 5 ounces $2 per ounce

Direct Labor 2.5 hours $8 per hour

Production of 400 mugs was expected in August, but 440 mugs were actually completed. Direct materials purchased and used were 2,100 ounces at an actual price of $2.20 per ounce. Direct labor cost for the month was $5,310, and the actual pay per hour was $9.00. What is the direct labor price variance for August?

A) $420 Favorable

B) $420 Unfavorable

C) $590 Favorable

D) $590 Unfavorable this is correct. please explain why