The Kohls Corporation decided to reduce the size of some stores in 2016. Assuming that the sales revenue generated by these stores remained the same, the decision resulted in higher sales revenue higher return on investment higher contribution margin higher fixed costs The per-unit standards for direct labor are 4 direct labor hours at $12 per hour. If in producing 1,000 units, the actual direct labor cost was $49,400 for 3,952 direct labor hours worked, the total direct labor variance is $2,000 unfavorable. $588 favorable. $756 favorable. $1400 unfavorable