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The Bach Company provides the following standard cost data per unit of product: Direct material...

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Accounting

The Bach Company provides the following standard cost data per unit of product: Direct material (3 gallons @ $3 per gallon) $9.00 Direct labor (2 hours @ $12 per hour) 24.00 During the period, the company produced and sold 27,000 units incurring the following costs: Direct material 78,000 gallons @ $2.90 per gallon Direct labor 45,700 hours @ $12.05 per hour The direct labor price variance was:

$2,285 favorable. $2,285 unfavorable. $2,276 favorable. $2,276 unfavorable.

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