Fact Pattern: Tarnsin Company's standard direct labor rates in effect for the fiscal year ending June 30 and standard hours allowed for the output in April are as follows: The wage rates for each labor class increased January 1 under the terms of a new union contract. The standard wage rates were not revised. The actual direct labor hours (DLH) and the actual direct labor rates for April were as follows: Q: What is the direct yield variance (rounded) for Tamsin? $500 unfavorable. $325 unfavorable. $825 unfavorable. $325 favorable