Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) Total payroll for direct labor Direct labor efficiency variance 57,600 60,000 $ 720,000 $ 27,600 The direct labor rate variance for February was: Multiple Choice O $90,000 unfavorable. $60,000 unfavorable. O $86,400 unfavorable. $57,600 unfavorable