calculate the direct later rate variance

Use this information to answer the questions that follow. The following data relate to direct labor costs for March: Rate: standard, $12.00; actual, $12.25 Hours: standard, 18,500, actual, 17.955 Units of production: 9,450 Calculate the direct labor rate variance. e a. $4,488.75 unfavorable b. $6,851.25 unfavorable c. $4,488.75 favorable d. $6,851.25 favorable