77. The standard costs and actual costs for direct labor in the manufacture of 2,500 units of product are as follows:

Standard Costs
Direct labor	7,500 hours @ $11.80
Actual Costs
Direct labor	7,400 hours @ $11.40

The direct labor time variance is

a.$1,180 unfavorable

b.$1,180 favorable

c.$1,140 unfavorable

d.$1,140 favorable