24. Use the following data to find the direct labor rate variance.

Direct labor standard (4.0 hrs @ 7/hr)	$28 per finished unit
Actual hours worked per unit	3.5 hours
Actual units produced	4,700 units
Actual rate per hour	7.25 per hour

a. $18,800 unfavorable

b. $16,450 favorable

c. $4,112 favorable

d. $18,800 favorable

e. $4,113 unfavorable