32. Home Decor Company manufactures special metallic materials for luxury homes that require highly skilled labor. Home Decor uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 2 pounds per unit; $3 per pound Direct labor: 4 hours per unit; $14 per hour Home Decor produced 5,000 units during the quarter. At the end of the quarter, an examination of the labor costs records showed that the company used 30,000 direct labor hours and actual total direct labor costs were $375,000. What is the direct labor cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)

A. $45,000 Favorable B. $280,000 Favorable C. $280,000 Unfavorable D. $45,000 Unfavorable

31.Home Decor Company manufactures special metallic materials for luxury homes that require highly skilled labor. Home Decor uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows:

Direct materials: 2 pounds per unit; $ 3 per pound

Direct labor: 5 hours per unit; $ 16 per hour

Home Decor produced 5 comma 000 units during the quarter. At the end of the quarter, an examination of the labor costs records showed that the company used 30 comma 000 direct labor hours and actual total direct labor costs were $ 375 comma 000. What is the direct labor cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)

A.$ 400 comma 000 Unfavorable

B.$ 105 comma 000 Unfavorable

C.$ 105 comma 000 Favorable

D.$ 400 comma 000 Favorable