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The per-unit standards for direct labor are 2 direct labor hours at $15 per hour: If in producing 1700 units, the actual direct labor cost was $48000 for 3000 direct labor hours worked, the total direct labor variance is $1700 unfavorable. $3000 favorable. $3000 unfavorable. $1875 unfavorable. A company developed the following per-unit standards for its product: 2 pounds of direct materials at $10.00 per pound. Last month, 2000 pounds of direct materials were purchased for $13300 and entered into production. The direct materials price variance for last month was $13300 favorable. $6700 unfavorable. $6700 favorable. $3350 tavorable. Coronado's standard quantities for 1 unit of product include 3 pounds of materials and 1.0 labor hours. The standard rates are $4 per pound and $5 per hour. The standard overhead rate is $10 per direct labor hour. The total standard cost per unit of Coronado's product is $19.00$17.00$27.00$15.00