Jackson Industries uses a standard cost system in which direct materials inventory is carried at standard cost. Jackson has established the following standards for one unit of product:

	Standard Quantity		Standard Price or Rate		Standard Cost
Direct materials	6	pounds	$5.10	per pound	$30.60
Direct labor	2.80	hours	$9.00	per hour	$25.20

During May, Jackson purchased 166,450 pounds of direct material at a total cost of $882,185. The total factory wages for May were $689,100, 90 percent of which were for direct labor. Jackson manufactured 25,000 units of product during May using 146,400 pounds of direct material and 70,500 direct labor-hours. The labor rate variance for May is:

$14,310 Favorable

$13,110 Unfavorable

$14,310 Unfavorable

$11,910 Favorable