Billy Bob Subs has the following standard cost to produce a king size party sub sandwich. Direct materials = 4 pounds @ $3.00 per pound = $12.00 per sub Direct labor = 1/2 hour @ $8.00 per hour = $4.00 per sub During December, the company produced 1,000 party subs, bought 4,300 pounds and used 4,100 pounds of meat at $3.20 per pound, and used 490 hours of labor at a total cost of $4,018. How much is the direct labor rate variance?

		$98 unfavorable
		$18 unfavorable
		$178 unfavorable
		$80 favorable