The actual cost of direct labor per hour is $18.00 and the standard cost of direct labor per hour is $14.50. The direct labor hours allowed per finished unit is 0.75 hour. During the currentperiod, 5,100 units of finished goods were produced using 2,800 direct labor hours. How much is the direct labor ratevariance?

A.

$9,800 favorable

B.

$17,850 favorable

C.

$17,850 unfavorable

D.

$9,800 unfavorable