The following information of the factory Safety Zone provides the data for the month of May 2021. They produced 2,000 units of plastic protectors. The company wants to use a standard cost system to record their inventory. The variation analysis allows the company to evaluate their performance.

Information
Direct Materials:	$6.00/ standard cost per yard of plastic
Actual cost of the yards of plastic (all the material that was bought was used during production) (Actual cost of DM purchases) (They do not indicate how many yards were purchased.)	$11,200
Standard cost of materials for the units produced (DM Standard Cost for units produced)	$12,000
DM Efficiency Variance	$240 U
Direct labor: Standard production in direct hours: 2 units of the finished product per hour	$24/ standard per hour for direct labor $24.50/ actual cost per hour for direct labor
DL Efficiency Variance	$672 F

Calculate the actual cost of direct labor:

1. $23,200
2. $23,814
3. $24,672
4. $24,000