9. Pharoah Industries uses a standard cost system. Pharoah has established the following standards for one unit of product: standard labor of 0.25 hour and standard wage rate of \$13 per hour. During January, Pharoah used 5,600 hours of direct labor and paid $75,500 in wages in producing 19,300 units. Calculate the direct labor rate variance and indicate whether the variance is favorable or unfavorable