The following information is from the COOP Jayuya Scrubs Factory, of disposable clothing for hospital personnel. It was created by a group of university students interested in having a social impact in the towns of the island where there is a high level of unemployment. This is a project of young entrepreneurs and the activities carried out in March 2021 are reflected below. 2,000 garments were produced this month.

Direct materials = $ 6.00 / standard cost per yard of fabric Current cost of yards of fabric (all purchased material was used in current production) (actual cost of DM purchases- Note Does not indicate how many yards were purchased) = $ 12,000 Material efficiency variance (DM efficiency variance) = $ 240 U Direct labor: Standard of production in direct hours 2 units of finished product (disposable clothing) per hour = $ 24 / standard per hour of direct labor $ 24.50 / current cost per hour of direct labor Direct labor efficiency variance (DL efficiency variant) = $ 672F

How much was the current direct labor cost? Select one: to. $ 23,814 b. $ 23,200 c. $ 24,000 d. $ 24,672