Guidry Corporation uses a standard cost system. The following information was provided for the period just ended:

Actual price per kilogram $3.00

Actual kilograms of material used 31,000

Actual hourly labor rate $18.10

Actual hours of production 4,900 labor hours

Standard price per kilogram $2.80

Standard kilograms per completed unit 6 kilograms

Standard hourly labor rate $18.00

Standard time per completed unit 1 hour

Actual total factory overhead $34,900

Fixed factory overhead $18,000

Standard fixed factory overhead rate $1.20 per labor hour

Standard variable factory overhead rate $3.80 per labor hour

Maximum plant capacity 15,000 hours

Plant operated during the period 10,000 hours

Units completed during the period 5,000

The direct labor cost variance is:

A. $ 1,310 favorable

B. $ 2,290 favorable

C. $ 1,310 unfavorable

D. $ 2,290 unfavorable

23. A manager is responsible only for costs and revenues in a:

A. Profit center

B. Investment center

C. Volume center

D. Cost center