The Albright Company uses standard costing and has established the following standards for its single product: Direct Materials 2 litres at $3 per litre Direct Labour 0.5 hours at $8 per hour 0.5 hours at $2 per hour Variable Manufacturing Overhead During November, the company made 4,000 units and incurred the following costs: Direct Materials Purchased 8.100 litres at $3.10 per litre Direct Materials Used 7,600 litres Direct Labour Used Actual Variable Manufacturing Overhead 2,200 hours at 58.25 per hour $4,176 The company applies variable manufacturing overhead to products on the basis of direct labour hours. What was the labour rate variance for November? Select one a $2.150 unfavourable b. 52.160 favourable 5550 unfavourable. d. 31.080 unfavourable x