Michael Corporation manufactures railroad cars, which is its only product. The standards for railroad cars are as follows: Standard labor hours per car Standard labor cost per direct labor hour 20 $22.00 During the month of March, the company produced 1,300 railroad cars. Related production data for the month follows: Actual direct labor hours Actual direct labor total cost 30,000 $459,000 What is the direct labor rate variance for the month? OA. $201,000 unfavorable OB. $88,000 favorable OC. $201,000 favorable OD. $88,000 unfavorable