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Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor variance. Direct labor standard (2 hrs. @

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor variance.

Direct labor standard (2 hrs. @ $12.75/hr.) $25.50 per finished unit
Actual direct labor hours 81,500 hrs.
Actual finished units produced 40,000 units
Actual cost of direct labor $1,100,250

$80,250 unfavorable.

$80,250 favorable.

$61,125 favorable.

$61,125 unfavorable.

$19,125 favorable.

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