1. Arrow Industries uses a standard cost system and has established the following standards for one unit of product: 0.25 hours at $8.00 per hour. During May, Arrow manufacturing 19,000 units. The actual direct labor wages was $37,800 using 5,000 direct labor hours. The direct labor rate variance for May is:

A. $200 unfavorable

B. $2,200 favorable

C. $200 favorable

D. $2,200 unfavorable

Choose the correct answer (multiple choice)