Good Eats Inc. manufactures flatware sets. The budgeted production is for 80,000 sets this year. Each set requires 2.5 hours to polish the material If polishing labor costs $15.00 per hour, determine the direct labor cost budget for polishing for the year. The following data relate to direct labor costs for the current period: Standard costs Actual costs 7,200 hours at $11.90 6,400 hours at $10.00 What is the direct labor rate variance? Oa. $21,680 unfavorable Ob. $12,160 favorable Oc. $21,680 favorable Od. $9,520 favorable