Question 13 Lion Company's direct labor costs for the month of October were as follows: Actual DL hours 20,000 Standard DL hours allowed 21,000 DL efficiency variance, favorable $6,150 Total actual DL cost $124,000 What was Lion's direct labor rate variance? . $3,000 unfavorable B. $3,000 favorable c. $1,000 unfavorable D. $2,000 favorable None of the above