2. The Inc. employs a standard costing system. The following data are available for January: Actual direct labor-hours worked Standard direct labor rate 9,000 hours $15 per hour $1,500 Unfavorable Labor rate variance The actual direct labor rate for January is: A. $ 14.83 per hour B. $ 15.17 per hour C. $ 17.34 per hour D. $ 20.00 per hour