Cood Products, inc- developed standerd costs for direct labor, in 2021 . AII estainated the following tandard costs for ane of their major product Direct labor Budgeted quantity 0 10 hau Budgeted price. $10 perhour Drenng fune, Sood Products prodused and sold 19,000 output wits using 17,100 dinect murufachuring labor-hous at an actial price of s31 25 per hour The direct manuafactumng labor poor vanance durive lune it A $21,375 unfavorable n. 550,400 unfanoratile c. $4,600 untmarable 0.$21,375 favorable