The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $12. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $810,000. The direct labor quantity variance was

A) $18,000 favorable

B) $18,000 unfavorable

c) $27,000 unfavorable

D) $27,000 favorable