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

Direct labor standard $(2$ hours @ $$12\mathrm{.}80/$hour$)$ $ $25\mathrm{.}60$ per finished unit

Actual direct labor hours $88,000$ hours

Actual finished units produced $43,250$ units

Actual cost of direct labor $ $1,188,000$

Multiple Choice

$$80,800$ favorable.

$$19,200$ favorable.

$$61,600$ unfavorable.

$$80,800$ unfavorable.

$$61,600$ favorable.