Actual Budget T-shirts made and sold 5,200 5,350 Selling price per t-shirt $18 $17 Yards of fabric per t-shirt 1.1 1 Cost per yard of fabric $2.81 $2.66 Time in hours to sew one t-shirt 0.25 0.2 Cost of direct labor (per hour $14 $13 Variable overhead costs $3,600 $3,000 jutilities, sewing machine maintenance, etc.) Forced overhead costs $4,700 $4,800 store rent, insurance, etc.) What is the price variance for direct labor? 51300 510405 $15400 $13000