Orenci Tm Dersler Trke (tr) SI ADC Corp. has the following budgetary information Budget 10,000 units Actual 12,000 units Direct materials $26,000 $28,000 Direct labour $14,000 $17.000 Variable overheads $2,000 $2,500 Fixed overheads $3,000 $3,500 Total costs $45,000 $51,000 What is the sales variance for direct labor? Ltfen birini sein: a 3000 favorable b. 2800 unfavorable c. 2800 favorable d. 3000 unfavorable E