23 Whitman has a direct labor standard of 2 hours per unlt of output Each employee has a standard wage rate of $24.50 per hour. During July, Whitman pald $191,000 to employees for 8,910 hours worked. 4,740 unlts were produced during July. What Is the direct labor rate varlance? (Do not round your intermediate calculations) $27,295 untavorable $27,295 favorable $13,965 tavorable $41,260 tavorable