TB MC Qu. 21-142 Fletcher Company collected the following... Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor rate variance Direct labor standard (2 hrs. @ $12.75/hr.) Actual direct labor hours Actual finished units produced Actual cost of direct labor $ 25.58 per finished unit 81,500 hrs. 40,000 units $1,100,250 Multiple Choice O $19,125 unfavorable $19,125 unfavorable. $80,250 favorable. $61,125 unfavorable $80,250 unfavorable. $61,125 favorable