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

Direct labor standard (2 hrs. @ $12.75/hr.)	$	25.50		per finished unit
Actual direct labor hours		85,600		hrs.
Actual finished units produced		42,000		units
Actual cost of direct labor	$	1,151,350

A.$80,350 unfavorable.

B.$80,350 favorable.

C.$59,950 favorable.

D.$59,950 unfavorable.

E.$20,400 favorable.