cost - variance analysis The Lands Company has developed standards for labor. During June, 75 units were scheduled and 100 were produced. Data related to labor are: Standard hours allowed--- 3 hours per unit Standard wages allowed--- $4.00 per hour Actual direct labor --- 310 hours (total cost $1,209) What is the labor rate variance for June? a. $30 unfavorable b. $31 favorable c. $31 unfavorable d. $30 favorable