You Did It! (YDI) has the following standards for direct labor:

o Estimated quantity 8,900 direct labor hours

o Estimated unit variable $48 per hour

o Estimated fixed costs $18,000

YDI actually used 8,300 direct labor hours during production at an average hourly wage rate of $49.20, and actually incurred total fixed costs of $17,600. Using this information, answer the following questions. Please circle to identify the variance as favorable or unfavorable.

What is the total direct labor variance? Favorable or unfavorable?