View Policies Current Attempt in Progress The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $20. Last month. 21000 units were produced and 103500 direct labor hours were actually worked at a total cost of $1950000. The direct labor quantity variance was O $30000 unfavorable O $30000 favorable O $51000 favorable. $51000 unfavorable.