Blue Box Beach Chairs has the following standards to make beach chairs:

Standard Quantity Standard Price

Direct materials2.2 pounds of polywood per chair $3.50 per pound

Direct labor0.65 hours per chair $13.00 per hour

The static budget was based on the production of 6,200 beach chairs. The company used 13,000 pounds of polywood in order to make 6,000 chairs in April. The company purchased 7,000 pounds of polywood at a total cost of $24,150. It also used 3,840 labor hours at a cost of $12.70 per hour. How much is the direct labor rate variance?

A $1,932 unfavorable

B $1,152 favorable

C $780 favorable

D$2,470 favorable