How much is the labor rate variance for August?

24. Standard Faucets uses standard costing and recorded the following data for the month of August: Standard direct labor rate $10.00 per hour Standard hours allowed for actual production 20,000 hours Actual direct labor rate $10.50 per hour Labor efficiency variance $5,000 favorable How much is the labor rate variance for August? A) $0 B $14,750 unfavorable C) $9,750 unfavorable D) $4,750 unfavorable