A company makes table lamps, for which the following standards have been developed: Standard Inputs Standard Price Expected for Each Expected per Unit of Output Unit of Output Direct materials 20 kilograms $2 per kilogram Direct labour 6 hours $8 per hour During January, production of 100 lamps was expected, but 110 lamps were actually completed. Direct materials purchased and used were 2,100 kilograms at an actual price of $2.20 per kilogram. Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00. The direct-material rate variance for January is: $400 unfavourable. $400 favourable. $420 favourable. O) $20 favourable. $420 unfavourable