STEFANO Company makes laptops for which the following standards have been developed Direct Costs Standard Inputs Expected for Each Unit of Output 2 kilograms 2.5 hours Standard Price Expected per Unit of Output $45 per kilogram Direct materials Direct labour $22 per hour During March production of 100 laptops was expected, but 180 laptopa were actualy completed Direct materiais purchased and used were 400 kilograms at an actual price of 55 per kilogram Direct labour cost for the month was $10,350 and the actual pay per hour was $25 00 What is the direct-labour rate (price) variance for the month of March Select one: a. $1 242 unfavourable O D. $1,042 favourable O $1,042 unfavourable O d. 51,242 favourable