Polyside Company budgeted one$-$and$-$one$-$half hours of direct labor per unit at $$11\mathrm{.}25$ per hour to produce $550$ units of product. The $550$ units were completed using $1700$ hours of direct labor at $$11\mathrm{.}75$ per hour. What is the direct labor rate variance? $$275$ favorable

$$850$ unfavorable

$$850$ favorable

$$275$ unfavorable