Ajob was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 7,100 units and was completed in 19,300 hours at a total labor cost of $172,800. What is the direct labor rate variance? Multiple Choice $18.400 unfavorable, $18.400 favorable $16,000 unfavorable $16,000 favorable $2.400 unfavorable