The per-unit standards for direct labor are two direct labor hours at $15 per hour. IF in producing 2400 units, the actual direct labor cost was $45,000 for 4000 direct labor hours worked, the total direct labor variance is:
(A) $24000 unfavorable.
(B) $2400 unfavorable.
(C) $27000 favorable.
(D) $27000 unfavorable.