Help Save & Exit s Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $23.50 per hour. During July, Whitman paid $191,000 to employees for 8,950 hours worked. 4,740 units were produced during July. What is the direct labor rate variance? Multiple Choice 08 $31.780 favorable $19.325 unfavorable $12.455 favorable $19,325 favorable Next > Prey 2 of 5