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

Direct labor standard (2 hrs. @ $12.75/hr.)	$25.50 per finished unit
Actual direct labor hours	81,500 hrs.
Actual finished units produced	40,000 units
Actual cost of direct labor	$1,100,250

$80,250 favorable.

$19,125 unfavorable.

$61,125 favorable.

$80,250 unfavorable.

$61,125 unfavorable.