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Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) 57,600 Standard direct labor hours allowed

Lucky Company's direct labor information for the month of February is as follows:

Actual direct labor hours worked (AQ) 57,600

Standard direct labor hours allowed (SQ) 60,000

Total payroll for direct labor $ 720,000

Direct labor efficiency variance $ 27,600

The direct labor rate variance for February was:

$57,600 unfavorable.

$60,000 unfavorable.

$86,400 unfavorable.

$90,000 unfavorable.

$115,200 unfavorable.

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