The following information pertains to Finger Company: Direct Labour Standard price per unit of input Actual price per unit of input Standard inputs allowed per unit of output Actual units of input Actual units of output Direct labour is measured in hours $20 $22 2 hours 9,500 hours 5,000 units The total flexible - budget variance for direct labour is O A. $30,000 unfavourable. OB. $ 9,000 unfavourable. OC. $30,000 favourable. OD. $ 9,000 favourable