Question:In producing product ZZ, 14,800 direct labor hours were used at a rate of $8.20 per hour. The standard was 15,000 hours at $8.00 per hour. Based on these data, the direct labor: 

A quantity variance is $1,600 favourable. 

B quantity variance is $1,600 unfavourable. 

C price variance is $2,960 favourable. 

D price variance is $3,000 unfavourable. 

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