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The following data for a pottery company pertain to the production of 2,000 clay pots during July.

Direct Materials (all materials purchased were used):

Standard cost: $6.00 per kilogram of clay Total actual cost: $11,200 Standard cost allowed for units produced was $12,000 Materials efficiency variance was $240 unfavourable

Direct Manufacturing Labour:

Standard cost is 2 pots per hour at $24.00 per hour Actual cost per hour was $24.50 Actual labour was 972 hours

What is the direct manufacturing labour rate variance?

a.	$186 favourable
b.	$486 unfavourable
c.	$672 unfavourable
d.	$672 favourable
e.	$486 favourable