Jaxson Corporation has the following data related to direct labor costs for September: actual costs are 10,200 hours at $15.75 per hour and standard costs are 10,800 hours at $15.50 per hour.
What is the direct labor time variance?
a. $9,450 unfavorable
b. $9,300 favorable
c. $9,450 favorable
d. $9,300 unfavorable