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.

a.What is the direct labor volume variance? Favorable or unfavorable?

b.What is the direct labor price variance? Favorable or unfavorable?

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