3) A women's bag company uses a standard costing system in calculating the cost of the products it produces. The normal capacity per month is 2,000 units of bags which are done in 1,000 machine hours. The factory overhead budget which is prepared based on machine hours is Rp. 20,000,000, of which 70% is variable. The cost of producing one unit of bag should be as follows: Raw material costs for 2 sets @ Rp 15,000 = Rp 30,000 Direct labor costs 1 jkl @ Rp 10,000 = Rp 10,000 Production data and actual costs in January 2020 are as follows: a. Products in process as of January 1, 2010 as many as 300 units (100% BBB & 60% BK). The finished product is 2,000 units. PDP as of 31 January 2010 was 250 (100% BBB & 80% BK) b. Purchase of 5,500 sets of raw materials at a price of Rp. 14,500. The raw materials used are 4,950 sets c. Paid salary and wages of Rp 20,893,950 for 2,079 hours of direct work d. The actual factory overhead cost is Rp. 19,650,000 with 985 machine hours, then: the difference in Direct Labor Costs is: Select one:

a. Rp. 936,590 FV

b. Rp. 693,950 VF

c. Rp. 936,590UF

d. Rp. 693,950 UF