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The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1500 units, the actual direct labor cost
The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1500 units, the actual direct labor cost was $43200 for 2700 direct labor hours worked, the total direct labor variance is
| $1125 unfavorable. |
| $1800 favorable. |
| $1800 unfavorable. |
| $1500 unfavorable. |
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