SP for Direct Labor per direct labor hour $$1\mathrm{.}70$

Actual Direct Labor $$12,960$

$SQSP$ for Direct Labor $$11,560$

Actual Direct Labor Hours $6,500$

The direct labor rate variance was:

$$1,910$ Unfavorable

$$510$ Unfavorable

$$1,910$ Favorable

$$510$ Favorable

Cannot be determined.