A company uses the following standard costs to produce a single unit of output Direct materials Direct labor Manufacturing overhead 6 pounds at $1.10 per pound 0.6 hour at $9.00 per hour 0.6 hour at $5.00 per hour $6. 60 $5.40 $3.00 8,000 pounds of direct materials at a price of 10,000 units of output. Direct labor costs for the month totaled $48,450 based During the latest month, the company purchased and used 5 $1.40 per pound to produce on 5.700 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $ fixed manufacturing overhead incurred was $20,000. Based on this information, the total direct labor cost variance for the month was: Multiple Choice $2,700 unfavorable $2,850 unfavorable $2,700 favorable $2,850 favorable $5,550 favorable