Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period.

Direct labor standard (4.00 hrs. @ $6.70/hr.)	$	26.80	per unit
Actual hours worked		12,300
Actual rate per hour	$	7.30

Multiple Choice

• $12,300 favorable.

• $8,400 favorable.

• $4,010 unfavorable.

• $8,400 unfavorable.

• $4,010 favorable.