The company's usage of direct labor in a recent quarter is given in the following table: Actual direct labor hours used 34,000 Actual rate per hour $16.00 Standard rate per hour $11.50 86 Standard hours for units produced 31,000 How much is the direct labor rate variance? OA. $153,000 favorable OB. $139,500 unfavorable 582 01a OC. $139,500 favorable OD. $153,000 unfavorable