MacBeth Fabrics budgeted to manufacture $1,400$ curtains in February. Actual output for March was $1,575$ curtains with total direct materials cost of $$3,400$ and total direct labor cost of $$5,250.$ The direct labor standard is $20$ minutes per curtain at a direct labor rate of $17\mathrm{.}50$ per hour. The direct material standard is $0\mathrm{.}75$ yards of direct materials per curtain at a cost of $$13$ per pound. Actual direct labor hours were $275.$ A variance analysis for February may show a direct labor rate variance of

$$2,506$ favorable.

$$2,506$ unfavorable.

$$438$ favorable.

$$438$ unfavorable.