You have this data for a product made by Elliott Company

Direct Labor Standards are

Quantity standard: 3 hours

Price Standard $16 per hour

220 units were produced in April.

During April, the company actually used 590 hours of direct labor at an actual price of $18 per hour.

What is the direct labor price variance in April?

A. $1,320 unfavorable

B. $1,320 favorable

C. $1,180 unfavorable

D. $1,180 favorable