Natural Remedy Company gathered the following actual results for the current month:

Actual amounts:

Units produced

Direct labor cost hours$)$

$5,200$

$$61,100$

Budgeted production and standard costs were:

Beidgeted production

Direct labor

$3$ hrs $.\frac{?}{?}$ unit at $$\frac{10\mathrm{.}00}{h}r.$

What is the direct labor rate variance?

A$.$ $$82,680$ favorable

B$.$ $$82,680$ unfavorable

C$.$ $$68,900$ favorable

D$.$ $$68,900$ unfavorable