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The company's usage of direct labor in a recent quarter is given in the following table Actual direct labor hours used 35,000 Actual rate

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The company's usage of direct labor in a recent quarter is given in the following table Actual direct labor hours used 35,000 Actual rate per hour $21.00 Standard rate per hour $19.00 Standard hours for units produced 30,000 How much is the direct labor rate variance? OA. $70,000 favorable OB. $60,000 unfavorable OC. $60,000 favorable OD. $70,000 unfavorable

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