A company had a $22,000 favorable direct labor efficiency variance during a time period when the standard rate per direct labor hour was $22 and the actual rate per direct labor hour was $21. If the standard direct labor hours allowed for production were 5,000 what is the amount of actual direct labor cost during this period?
a) $105,000
b) $110,000
c) $100,000
d) $84,000
e) $88,000