Lucky Company's direct labor information for the month of February is as follows:

Actual direct labor hours worked (AQ)………………………………………………62,700

Standard direct labor hours allowed (SQ) …………………………………………65,400

Total payroll for direct labor………………………………………………………….$804,320……………………12.82807018

Direct labor efficiency variance……………………………………………………….$18,800……………………6.962962963

The direct labor rate variance is: 5.865107212 367742.2222 2,700

$377,742 unfavorable

$367,742 unfavorable

$455,378 unfavorable

$367,742 favorable

$357,742 favorable