b. $9,750 favorable d. $10,000 unfavorable The actual cost of direct labor per hour is $8.00, and the standard cost of direct labor per hour is $7.50. Thre ent period, 300 finished units were produced using 1,100 direct labor hours. Calculate the direct labor time variance a. $1,500 unfavorable b. $550 favorable c. $1,600 favorable d. $1,500 favorable