Refer to the following

Ajob was budgeted to require 5 hours of labor per unit at $11.00 per hour. The job consisted of 8,300 units and was completed in 39.500 hours at a total labor cost of $460,300. What is the direct labor rate variance? Multiple Choice $25,800 unfavorable $25,800 favorable $22.000 unfavorable $22.000 favorable