d 01 Turn of the Century Company budgeted 31 hours of direct labor per unit at $14.25 per hour to produce 800 replica doorknobs. The 800 knobs were completed using 1,900 hours of direct labor at $12.00 per hour. What is the direct labor rate variance? OA. $4,275 favorable. OB. $4,275 unfavorable Oc. $55,800 favorable OD. $55,800 unfavorable