A company uses the following standard costs to produce a single unit of output. Direct materials 8 pounds at $0.70 per pound=$5.60 Direct labor 0.3 hour at $8.00 per hour $2.40 Manufacturing overhead 0.3 hour at $3.30 per hour =$0.99 During the latest month, the company purchased and used 76.000 pounds of direct materials at a price of $0.90 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $21.791 based on 2,830 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $6.900 and fixed manufacturing overhead incurred was $12.000. Based on this information, the total direct labor cost variance for the month was: $849 unfavorable $1,360 unfavorable $849 favorable $2,209 favorable $1,360 favorable