ASAP PLS

Multiple Choice

$1,440 unfavorable

$728 favorable

$728 unfavorable

$1,440 favorable

$2,168 favorable

A company uses the following standard costs to produce a single unit of output. During the latest month, the company purchased and used 48,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $13,832 based on 1,820 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $5,400 and fixed manufacturing overhead incurred was $13,000. Based on this information, the total direct labor variance for the month was