Company X's standard direct labor cost for producing one unit of its product is $16 (2 hours at $8.00). The master budget for the year was 1,100 units and actual production was 1,000 units. Actual costs were $15,580 (1,900 hours at $8.20). What would the direct labor flexible budget variance be?

A. $2,020 favorable

B. $800 favorable

C. $420 favorable

D. $380 unfavorable