The actual cost of direct labor per hour is $14.50. Two standard direct labor hours are allowed per unit of finished goods. During the current period, 3,500 units were produced using 6,700 direct labor hours. The direct labor efficiency variance is $2,500 favorable. Calculate the standard direct labor rate per hour. O A. $0.71 OB. $14.50 OC. $8.33 OD. $2.80