Mountain View Company produces hiking boots. The direct labor standard for each pair of boots is 1 hour at a cost of $20 per direct labor hour. During the month of May, Mountain View Company used 2200 direct labor hours to produce 2100 pairs of boots. Total direct labor cost for May was $39,600. What is the labor rate variance for May? $4400 favorable $4200 favorable $4400 unfavorable $4200 unfavorable