The following information describes a company's usage of direct labor in a recent period:

Actual direct material used $44,000$

Actual direct labor hours used $40,000$

Actual rate per hour $$18$

Standard rate per hour $$20$

Standard hours for the actual units produced $42,000$

How much is the direct labor price variance?

Group of answer choices

$$80,000$ favorable

$$88,000$ favorable

$$88,000$ unfavorable

$$84,000$ unfavorable