The actual cost of direct labor per hour is $18.00 and the standard cost of direct la 0.25 hour. During the current period, 5,500 units of finished goods were produced O A. $49,500 favorable O B. $22,500 favorable O C. $22,500 unfavorable O D. $49,500 unfavorable ndard cost of direct labor per hour is $9.00. The direct labor hours allowed per finished unit is oods were produced using 2,500 direct labor hours. How much is the direct labor rate variance