The Standard Costs and Actual Costs for Direct Materials, Direct $\quad$

The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 units of product are as follows: Standard Costs
Direct labor $\quad$$\quad$$\quad$$\quad$ 7,500 hours @ $\$ 12$

Actual Costs
Direct labor $\quad$$\quad$$\quad$$\quad$ 7,400 hours $@ \$ 11.40$
? The amount of the direct labor time variance is:

A) $1,200 favorable.
B) $1,140 unfavorable.
C) $1,200 unfavorable.
D) $1,140 favorable.