A company makes four products that have the following characteristics: Product A sells for $$50$ but needs $$10$ of materials to produce; Product B sells for $$75$ but needs $$30$ of materials to produce; Product C sells for $$100$ but needs $$50$ of materials to produce; Product $D$ sells for $$150$ but needs $$75$ of materials to produce. The processing requirements, in minutes, for each product are below. Product A requires $6$ on machine $W,9$ on machine $x,4$ on mcahine $Y$ and $10$ on machine $Z.$ Product B requires $1$ on machine $W,10$ on machine $x,3$ on machine $Y$ and zero on machine $Z.$ Product $C$ requires $3$ on machine $W,4$ on machine $x,12$ on machine $Y$ and $7$ on machine $Z.$ Product $D$ requires $12$ on machine $W,8$ on machine $x,9$ on machine $Y$ and $11$ on machine $Z.$

Work centers W$,$ X$,$ Y$,$ and Z are available for $40$ hours per week and have no setup time when switching between products. Market demand for each product is $80$ units per week. In the questions that follow, the full cost method refers to maximizing the gross margin or product margin per unit for each product, the contribution margin approach refers to maximizing the contribution margin per unit for each product, and the bottleneck method refers to maximizing the throughput contribution margin for each product. Assume all products start at machine $W$ then are processed in order at $x,Y$ and $Z.$ Assume each worker works one $40$ hour shift per week and is paid $$10$ per hour. Further, weekly overhead for the plant is $$6000.$ During your calculations, carry all work to three decimal places.

Use the information above.

For the product mix $80A,80B,80C,$ and $60D,$ what is the direct labor variance for department W$?$

More than $$120$ but less than $$160$

More than $$160$

more than $$80$ but less than $$120$

less than $$80$