The following information is presented for the Marathon Manufacturing Company.

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Direct labor rate standard is $11.55.

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Direct labor efficiency standard is 2.5 hours per unit.

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Budgeted production is 1,200 units.

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Production required 2,910 direct labor hours at a cost of $33,174.

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Actual production is 1,150 units.

What is the direct labor price variance?

A.

$180.00 Unfavorable

B.

$435.50 Unfavorable

C.

$436.50 Favorable

D.

$172.50 Favorable