Fletcher Company collected the followtng data regarding prodution of one of ts products. Compute the total direct labor cost varlance. Direct labor standard (2 hrs. $12.75/hr.) $ 25.50 per finished unit 64,600 hrs. Actual direct labor hours Actual finished units produced Actual cost of direct labor 32,000 units $895,8se Multiple Cholce $79,850 unfavorable $72.200 favorable $79,850 favorable $7650 favorable. $72.200 unfavorable. The followtng Information describes a company's usage of direct labor in a recent perlod. The total direct labor cost varlance Is Actual hours used 44,000 $ 19.00 $ 18.70 Actual rate per hour Standard rate per hour Standard hours for units produced 47,000 Mutiple Choice $13.200 unfavorable $13,200 favorable $56J00 favorable. $42.900 unfavorable. $42.900 favorable