Quantity

Price per quantity

Standard per unit

Direct Material $($wood pulp$),1\mathrm{.}5lbs,$$$0\mathrm{.}50,$$$0\mathrm{.}75$

Direct labor

$0\mathrm{.}5L{H}^{**}$$$18\mathrm{.}00,$$$9\mathrm{.}00$

Variable manufacturing overhead$**$

$2M{H}^{**},$$$1\mathrm{.}00,$$$2\mathrm{.}00$

Total cost per unit $$11\mathrm{.}75$

$*$LH $=$ labor hours; $MH=$ machine hours

${?}^{****}$ variable overhead is applied based on machine hours

Actual manufacturing data

Actual production $6,000$

units

$8,900lbs$ of material costing $$4,895$ was purchased and used

$3,200$ direct labor hours were worked for a total cost of $$57,920$

$11,800$ machine hours were logged and total variable overhead was $$14,750$

What is the total direct labor variance?

$$52,520$

$$3,920F$

$$52,520F$

$$3,920$ U