Consider the flexible budget information for Jeannie Company, which produces decorative mailboxes.

Each mailbox requires $6$ hours of labor. Jeannie's Budget at the start of the year was for $6,000$ mailboxes, but actual production was $6,100$ mailboxes. Actual direct labor amounted to $$300,760$ for $36,500$

hours of labor used in production.

The labor rate variance is

Multiple Choice

$$1,460$ unfavorable

$$1,460$ favorable

$$4,120$ favorable

some other answer

$$4,120$ unfavorable