The per-unit standards for direct labor are 2 direct labor hours at S15 per hour. If in producing 1,800 units the actual dred labor cost was $48,000 for 3,000 direct labor hours worked, the total direct labor variance is O A $1,800 unfavorable OB. $6,000 favorable O c $3,750 unfavorable OD $6,000 unfavorable. Kapil Sharma Corporation has operating income of $87,000, a sales margin of 15%, and capital turnover of 2.5. The retum on investment (ROI) for Kapil Sharma Corporation would be closest to O A 6% OB 38% Oc 107% O 0.2%