17. X Company uses a standard cost system for the production of its chemical compounds for industrial use. The direct labor standard for each item is 0.5 hours. The standard direct labor cost per hour is $5.40. During the month of September, Highland Company used 5,400 direct labor-hours at a total direct labor cost of $52,458. This resulted in production of 3,200 parts for September. What is X's labor rate variance for September? a) $972 Favorable b) $23,298 Favorable c) $23,298 Unfavorable d) $42,808 Unfavorable