Clark Company manufactures a product with a standard direct labor cost of two hours at $18.00 per hour. During July, 2,000 units were produced using 4,200 hours at $18.30 per hour. The direct labor price variance was Select one: a. $3,600 U b. $4,860 U c. $1,260 U. d. $3,200 U e. $4,860 F