Assembly line workers at Ivanhoe Manufacturing worked a total of $12400$ direct labor hours to produce $36400$ units. The standard for

producing one unit is $15$ minutes at a wage rate of $$11\mathrm{.}10.$ If the actual wage rate was $$10\mathrm{.}90$ per direct labor hour, Ivanhoe's direct

labor rate variance is

$$9100$ favorable.

$$4800$ unfavorable.

$$2480$ favorable.

$$9100$ unfavorable.