The following is a standard cost variance analysis report on direct labor cost for a division of a manufacturing company.

Job	Actual Hours @ Actual Wages	Actual Hours @ Standard Wages	Standard Hours @ Standard Wages
213	$3,243	$3,700	$3,100
215	15,345	15,675	15,000
217	6,754	7,000	6,600
219	19,788	18,755	19,250
221	3,370	3,470	2,650
TOTALS	$48,500	$48,600	$46,600

What is the total static budget direct labor variance for the division?

A.

$1,900 favorable.

B.

$1,900 unfavorable.

C.

$100 favorable.

D.

$100 unfavorable.