The actual cost of direct labor per hour is $17.00 and the standard cost of direct labor per hour is $16.00. The direct labor hours allowed per finshed unit is 0.5 hour. During the current penod, 4,600 units of finished goods were produced using 3,100 direct labor hours. How much is the direct labor rate variance? A. $4,600 undarorable B. $4,600 favorable C. $3,100 untavorable D. $3,100 tavorable