Agnew Corporation uses a standard cost system. The following information was provided for the period that just ended: Actual price per kilogram Actual kilograms of material used Actual hourly labor rate Actual hours of production Standard price per kilogram Standard kilograms per completed unit Standard hourly labor rate Standard time per completed unit Units completed during the period $1.76 61,500 $20.60 8,850 $1.80 5 kilograms $20.00 3/4 hr 12,000 The direct labor rate variance is: $5,310 favorable $3.000 favorable $3.000 unfavorable $5.310 unfavorable