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PLEASE HELPPP Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $23.50 per

PLEASE HELPPP

Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $23.50 per hour. During July, Whitman paid $192,000 to employees for 8,960 hours worked. 4,740 units were produced during July. What is the direct labor rate variance? (Do not round your intermediate calculations.)

A. $30,780 favorable

B. $18,560 favorable

C. $12,220 favorable

D. $18,560 unfavorable

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