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 Actual finished units produced Actual cost of direct labor 99,800 hrs. 49,000 units $1,330,200 Multiple Choice $22,950 favorable $80,700 unfavorable. $57,750 unfavorable $57,750 favorable. $80,700 favorable