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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

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 0.6 hour at $10.00 per hour = $6.00
Manufacturing overhead 0.6 hour at $4.70 per hour = $2.82

During the latest month, the company purchased and used 76,000 pounds of direct materials at a price of $0.80 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $55,100 based on 5800 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $25,200 and fixed manufacturing overhead incurred was $17,000. Based on this information, the total direct labor cost variance for the month was:

A. $2900 unfavorable

B. $2000 unfavorable

C. $2000 favorable

D.$2900 favorable

E. $4900 favorable

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