Neighborhood Farming LLC. manufactures frozen vegetables and provided the following information related to their direct labor costs:

	Rate	Hour per unit
Standard	$15.60	0.80
Actual	$17.00	0.60

Actual production was 6,000 units of packaged vegetables while the planned production was 5,000 units.

Determine the direct labor cost variance.

Group of answer choices

$13,680 unfavorable

-$13,680 favorable

-$18,720 favorable

$18,720 unfavorable