For this question I did (Actual-Budget)xBudget Price

so that would be 5600 DL hours - 2400 DL hours x a budget price of 12 which gives me 4800 hours-- not sure how the answer is 3200

2. The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,200 units, the actual direct labor cost was $25,600 for 2,000 direct labor hours worked, the total direct labor variance is a. $960 unfavorable. b. $3,200 favorable. c. $2,000 unfavorable. d. $3,200 unfavorable. e. None of the above