23. Jackson Industries uses a standard cost system in which direct materials inventory is carried at standard cost. Jackson has established the following standards for one unit of product:

	Standard Quantity		Standard Price or Rate		Standard Cost
Direct materials	4	pounds	$4.70	per pound	$18.80
Direct labor	2.60	hours	$7.00	per hour	$18.20

During May, Jackson purchased 107,250 pounds of direct material at a total cost of $525,525. The total factory wages for May were $465,100, 90 percent of which were for direct labor. Jackson manufactured 23,000 units of product during May using 88,600 pounds of direct material and 60,300 direct labor-hours. The labor rate variance for May is:

A. $3,510 Favorable

B. $2,310 Unfavorable

C. $3,510 Unfavorable

D. $1,110 Favorable