MC Qu. 141 Fletcher Company collected the following...

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor cost variance.

Direct labor standard (2 hrs. @ $12.75/hr.)	$	25.50		per finished unit
Actual direct labor hours		81,500		hrs.
Actual finished units produced		40,000		units
Actual cost of direct labor	$	1,100,250

Multiple Choice

$80,250 unfavorable.

$80,250 favorable.

$61,125 favorable.

$61,125 unfavorable.

$19,125 favorable.