Hello Corp. is a manufacturer that produces smart phones. It takes 5.8 direct labor hours to produce each smart phone and the firm's standard labor cost is $20 per hour. During March, the firm actually produced 10,000 smart phones, using 59,300 hours of direct labor at a total cost of $1,126,700. What is the firm's direct labor rate variance for March? a. $26,000 unfavorable O b. $26,000 favorable O C. $33,300 favorable O d. $59,300 favorable O e. $59,300 unfavorable