The per-unit standards for direct labor are 3.0 hours at $19.30 per hour. Last month. actual direct labor payroll was $166,255 for 8,500 direct labor hours. 2,100 units of finished goods were produced. What was the total labor variance for last month? Enter a favorable variance as a positive number or an unfavorable variance as a negative number. The per-unit standards for direct labor are 3.0 hours at $19.30 per hour. Last month. actual direct labor payroll was $166,255 for 8,500 direct labor hours. 2,100 units of finished goods were produced. What was the total labor variance for last month? Enter a favorable variance as a positive number or an unfavorable variance as a negative number