One of the items produced by a manufacturer of lawn and garden tools is a chain saw. The direct labor standard for assembling and testing a chain saw is 2.5 hours at $8 per hour. Budgeted production for October was 1,200 units. Actual production during the month was 1,000 units, and direct labor cost was $27,840 for 3,200 hours. Question What was the direct labor price (rate) variance for October?

• A.$3,360 unfavorable.

• B.$7,840 unfavorable.

• C.$2,240 unfavorable.

• D.$2,240 favorable.