Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours per unit of product 2.0 Budgeted finished units for the period 6,100 Actual number of finished units produced 5,200 Standard wage rate per direct labor hour (SP) $ 21.00 Direct labor costs incurred $ 228,000 Actual wage rate per direct labor hour (AP) $ 19.00 The direct labor rate variance for October, rounded to the nearest dollar, was: $24,000 favorable. $56,800 unfavorable. $23,200 favorable. $3,200 unfavorable. $33,600 unfavorable.