The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1700 units, the actual direct labor cost was $40000 for 2000 direct labor hours worked, the total direct labor variance is $5500 unfavorable $11000 favorable $11000 unfavyable $1700 unfavorable The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1700 units, the actual direct labor cost was $40000 for 2000 direct labor hours worked, the total direct labor variance is $5500 unfavorable $11000 favorable $11000 unfavyable $1700 unfavorable