Question 5 10/10 pts Sales: Planning budget = 8,500; Actual = 9,000 Direct labor standards (planning budget assumptions): Cost per finished unit = $36.00, and resource units required for each finished unit = 3.00 pumps. Actual results: Pumps used in production (resource units) 25,200, and cost per pump = $15.00 = Compute the price variance for direct labor $51,000 Unfavorable (Bad Thing) O $54,000 Unfavorable (Bad Thing) O $71,400 Unfavorable (Bad thing) $75,600 Unfavorable (Bad thing)