Marv Company's direct labor costs for manufacturing its only product were as follows for October:

Standard direct labor hours $($DLHs$)$ per unit of product $2\mathrm{.}0$

Budgeted finished units for the period $7,400$

Actual number of finished units produced $5,500$

Standard wage rate per direct labor hour $($SP$)$ $ $23\mathrm{.}00$

Direct labor costs incurred $ $262,500$

Actual wage rate per direct labor hour $($AP$)$ $ $21\mathrm{.}00$

The direct labor rate variance for October was:

Multiple Choice

A$.$ $$34,500$ unfavorable.

B$.$ $$58,000$ unfavorable.

C$.$ $$23,500$ favorable.

D$.$ $$3,000$ unfavorable.

E$.$ $$25,000$ favorable.