The per-unit standards for direct labor are 3 direct labor hours at $14 per hour. If in producing 2500 units, the actual direct labor cost was $108,500 for 7000 direct labor hours worked, the total direct labor variance is $3,500 unfavorable. $1,200 unfavorable. $3,500 favorable. $1200 favorable. The per-unit standards for direct labor are 3 direct labor hours at $14 per hour. If in producing 2500 units, the actual direct labor cost was $108,500 for 7000 direct labor hours worked, the total direct labor variance is $3,500 unfavorable. $1,200 unfavorable. $3,500 favorable. $1200 favorable