Emerald Bazaar's per-unit standards for direct labor are 1.5 direct labor hours at $15 per hour. If in producing 2,400 units, the actual direct labor cost was $46,000 for 3,000 direct labor hours worked, the total direct labor variance is 01) $2,400 unfavorable. 02) $8,000 favorable. O3) $5,000 unfavorable. 04) $8,000 unfavorable