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: $\begin{array}{ll}33.00 & \text { Actual price per kilogram } \\11,000 & \text { Actual kilograms of material used } \\\$ 18.20 & \text { Actual hourly labor rate } \\4,900 \text { labor hours } & \text { Actual hours of prochuction }\\\$ 2.80 & \text { Standard price per kilogram } \\6 \text { kilograms } & \text { Standard kilograms per completed urit } \\\$ 18.00 & \text { Standard hourly labor rate } \\1 \text { hr. } & \text { Standard time per completed urit } \\\$ 34,900 & \text { Actual total factory overhead } \\\$ 18,000 & \text { Actual Fixed factory overhead }\\\$ 1.20 \text { per labor hour } & \text { Standard fixed factory overhead rate } \\\$ 3.80 \text { per labor hour } & \text { Standard variable factory overhead rate } \\15,000 \text { hours } & \text { Maximum plant capacity } \\5,000 & \text { Units completed chringthe period }\end{array}$
The direct labor cost variance is:

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