Belle Auto Detailing reported the following results for the past week: Actual number of cars detailed 100 Actual direct labor hours used 300 Actual total direct labor cost $6,800 Budgeted number of cars to be detailed Standard direct labor cost per hour Standard direct labor per car 270 $5.39 What is Belle's direct labor rate variance? (Round intermediary calculations to two decimal places.) O A. $5,184 unfavorable OB. $5,184 favorable O c. $24,438 unfavorable O D. $24,438 favorable