Marv Company's direct labor costs for manufacturing its only product were as follows for October:

Standard direct labor hours per unit of product		2
Budgeted finished units for the period		7,800
Actual number of finished units produced		5,900
Standard wage rate per direct labor hour (SP)	$	27.00
Direct labor costs incurred	$	325,000
Actual wage rate per direct labor hour (AP)	$	25.00

The total direct labor variance for October, rounded to the nearest dollar, was:

Multiple Choice

• $36,200 favorable.

• $10,200 unfavorable.

• $10,200 favorable.

• $6,400 unfavorable.

• $60,300 unfavorable.