Frogue Corporation Uses a Standard Cost System ? the Direct Labor Cost Variance Is:
A) $1,310 Favorable

Frogue Corporation uses a standard cost system.The following information was provided for the period that just ended: $\begin{array}{ll}\text { Actual price per kilogram } & \$ 3.00 \\\text { Actual kilograms of material used } & 31,000 \\\text { Actual hourly labor rate } & \$ 18.20 \\\text { Actual hours of production } & 4,900 \text { labor hours } \\\text { Standard price per kilogram } & \$ 2.80 \\\text { Standard kilograms per completed unit } & 6 \text { kilograms } \\\text { Standard hourly labor rate } & \$ 18.00\\\text { Standard time per completed unit } & 1 \mathrm{hr} \\\text { Actual total factory overhead } & \$ 34,900 \\\text { Actual fixed factory overhead } & \$ 18,000 \\\text { Standard fixed factory overhead rate } & \$ 1.20 \text { per labor hour } \\\text { Standard variable factory overhead rate } & \$ 3.80 \text { per labor hour } \\\text { Maximum plant capacity } & 15,000 \text { hours } \\\text { Units completed during the period } & 5,000\end{array}$ ? The direct labor cost variance is:

A) $1,310 favorable.
B) $820 favorable.
C) $1,310 unfavorable.
D) $820 unfavorable.