K The actual cost of direct labor per hour is $19.00 and the standard cost of direct labor per hour is $14.50. The direct labor hours allowed per finished unit is 0.25 hour. During the current period, 4,600 units of finished goods were produced using 2,600 direct labor hours. How much is the direct labor rate variance? COA. $11,700 unfavorable B. $20,700 unfavorable OC. $11,700 favorable D. $20,700 favorable chrome