Vitiva Inc. produced 4,000 units of product. Each unit requires 0.5 standard hour. The standard labor rate is $12 per hour. Actual direct labor for the period was $22,000

(2,200 hours * $10 per hour). The direct labor time variance is:

A. 100 hours unfavorable B. $2,000 unfavorable

C. $4,000 favorable D. $2,400 unfavorable