Bower Company produced 4,000 units of product. Each unit requires 0.5 standard hour. The standard labor rate is $12 per hour. Actual direct labor for the period was $22,000 (2,200 hours × $10 per hour). The direct labor time variance is:
A. 200 hours unfavorable
B. $2,000 unfavorable
C. $4,000 favorable
D. $2,400 unfavorable
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