A company budgets to sell 4,000 units of its product. Actual sales are 4,200 units. The product has a standard price of $43. When analyzing its direct labor flexible-budget variance for the period, the company determined that its direct labor efficiency variance was an unfavorable variance of $8,600. Which one of the following is closest to the actual price for direct labor if the total direct labor flexible-budget variance was an unfavorable variance of $4,000? a. $39 b. $40 c. $41 d. $42
