A job was budgeted to require 3 hours of labor per unit at $11.00 per hour.The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $269,500.What is the total labor cost variance?

A) $2,000 unfavorable.
B) $3,000 unfavorable.
C) $5,500 unfavorable.
D) $8,000 unfavorable.
E) $9,000 unfavorable.

Total Labor Cost Variance

This refers to the difference between the actual labor costs incurred and the standard labor costs for the actual production levels.

Labor Per Unit

The amount of labor cost assigned to each unit of production.

Direct Labor

The wages of employees or workers who are directly involved in the production of goods or services.