O When auto manufacturer BMW purchased the Rolls-Royce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $2100 per hour, woked a total of 8.500 hours and produced 2.100 cars BMW budgeted for a standard labor rate of $27.00 per hour and 25 direct labor hours per car. What is the direct labor rate variance for the Rolls-Royce division OM 549 300 unfavorable OB. 512 600 tavarate OC. $12 600 univocable OD. $49,800 favorable