Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor rate variance.

Direct labor standard (2 hrs. @ $12.75/hr.)	$25.50 per finished unit
Actual direct labor hours	66,700 hrs.
Actual finished units produced	33,000 units
Actual cost of direct labor	$921,400

A. 79900 unfavorable

B. 79900 favorable

C. 70975 favorable

D. 70975 unfavorable

E. 8925 unfavorable