A company uses the following standard costs to produce a single unit of output. Direct materials 5 pounds at $1.00 per pound = $ 5.00 Direct labor 0.5 hour at $8.00 per hour 4.00 Manufacturing overhead 0.5 hour at $4.40 per hour 2.20 During the latest month, the company purchased and used 46,000 pounds of direct materials at a price of $1.30 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $36,024 based on 4,740 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $18,000 and fixed manufacturing overhead incurred was $13,000. Based on this information, the total direct labor variance for the month was:

$2,080 unfavorable

$1,896 unfavorable

$3,976 favorable

$1,896 favorable