Roster Corporation produces clocks. According to company standards, it should take 2 hours of direct labor to produce a clock. The company's standard labor cost is $18 per hour. During June, the company produced 6.300 stopwatches and used 13.600 hours of direct labor at a total cost of $285,600. What is Roster's direct labor rate variance for June? OA 140.800 favorable OB. $40.800 unfavorable OC. $1,000 unfavorable OD $1,000 favorate