A job was budgeted to require 3 hours of labor per unit at a cost of $ 8 per hour. In the work 8,000 units would be elaborated. In reality, the job was completed using 22,000 hours of labor at a cost of $ 198,000. What is the variance (variance) of labor cost? $ 9,000 Unfavorable $ 3,000 Unfavorable $ 6,000 Unfavorable $ 2,000 Unfavorable $ 8,000 Unfavorable