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Life is Too Short to Only Celebrate Christmas for One Month ( TSCM ) manufacturers ear muffs that block out the sound of people complaining

Life is Too Short to Only Celebrate Christmas for One Month (TSCM) manufacturers ear muffs that block out the sound of people complaining about Christmas trees being put up before Thanksgiving. Their standard and actual amounts for their direct labor costs have been provided below.
Standard Actual
Total units 2,000 units 2,000 units
Direct labor hours per unit 1.5 hours 1.8 hours
Price per direct labor hour $24 per hour $22.50 per hour
What is the direct labor price variance?

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