169 Use the following data to find the direct labor rate variance if the company produced 7,300 units of product during the period. Standard: Direct labor (3.4 hrs. per unit @ $8/hr.) $ 27.20 per unit Actual cost incurred: Direct labor (26,720 hrs. @ $8.9/hr.) $ 237,808 Skipped Multiple Choice O $24,048 favorable. 0 $15,200 favorable. 0 $15,200 unfavorable. 0 $39,248 favorable. 0 $24,048 unfavorable