Ronaldo Corporation budgeted to manufacture $2,500$ soccer balls in March. Actual output for March was $2,200$ balls with total direct materials cost of $$2,400$ and total direct labor cost of $$6,490.$ The direct labor standard is $10$ minutes per ball at a direct labor rate of $$18$ per hour. The direct material standard is $0\mathrm{.}5$ kilogram of direct materials per ball at a cost of $$12$ per kilogram. Actual direct labor hours were $320.$

A variance analysis for March would show a direct labor rate variance of:

$$730$ unfavorable.

$$800$ unfavorable.

$$730$ favorable.

$$800$ favorable.