ADC Corp. has the following budgetary information Budget 10,000 units Actual 12,000 units $26,000 $28,000 Direct materials $14,000 $17,000 Direct labour $2,500 Variable overheads $2,000 $3,500 Fixed overheads $3,000 $ 45,000 $51,000 Total costs What is the sales variance for direct labor? Ltfen birini sein: a. 2800 unfavorable b. 3000 unfavorable C 3000 favorable 2800 favorable