The Matthew Company makes tables for which the following standards have beendeveloped:

Standard Inputs Expected For Each Unit of Output

Standard Price Expected Per Unit of Input

Direct Materials

17 pounds

$5.20 per pound

Direct Labor

3 hours

$16 per hour

Production of 200 tables was expected inMay, but 220 tables were actually completed. Direct materials purchased and used were2,100 pounds at an actual price of$4.40 per pound. Direct labor cost for the month was$10,620, and the actual pay per hour was$18.00. What is the direct labor price variance for the month ofMay?

A.

$1,180 Unfavorable

B.

$1,200 Unfavorable

C.

$1,200 Favorable

D.

$1,180 Favorable