44. The standard labor cost is $20 ($10 per direct labor hour for 2 hours) per unit of finished goods. If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked and 1,900 units of finished goods completed, the direct labor hour variance is

Select one:

a. $2,000 Unfavorable

b. $800 Unfavorable

c. $1,200 Unfavorable

d. $2,800 Unfavorable