A job was budgeted to require $2$ hours of labor per unit at $$8\mathrm{.}00$ per hour. The job consisted of $6,800$ units and was completed in $10,600$ hours at a total labor cost of $$111,400.$ What is the direct labor rate variance?

Multiple Choice

$$26,600$ unfavorable.

$$26,600$ favorable.

$$24,000$ favorable.

$$2\mathrm{.}600$ unfavorable.