15 Lucas, Inc., which uses standard costing, manufactures a single product with the following cost card 4.5 DLHs Standard Direct Labor Hours allowed per unit Standard Direct Labor Rate Selected results for the most recent period are: ? per DLH 2,200 units 2,500 units Budgeted Production Actual Production Actual Direct Labor Cost Actual Direct Labor Hours Labor Rate Variance S 125,000 11,800 hours Labor Spending Variance s 4,150 Favorable Labor Rate Variance is: $ 4,150.00 Favorable S 6,314.00 Unfavorable Cs10.464.00 Favorable D. S 1,758.22 Unfavorable E. None of the above