Eagle Company uses a standard cost system which has provided the following data: Units of output manufactured 80 Direct labor: Standard hours allowed: 2 hours per unit of product Standard wage rate: $16 per hour Actual direct labor: 180 hours, total cost of $3,240 Based on the information above. The direct labor rate variance for the period was: A. $425 favorable B. $360 favorable C. $360 unfavorable D. $425 unfavorable