The Fellowes Company has developed standards for direct labor. During June, $85$ units were scheduled and $110$ were produced. Data related to direct

labor are:

Standard hours allowed

Standard wages allowed

Actual direct labor

$2$ hours per unit

$$4\mathrm{.}00$ per hour

$230$ hours $($total cost $$897)$

What is the direct labor rate variance for June?

Multiple Choice

$$22$ unfavorable

$$22$ favorable

$$23$ unfavorable

$$23$ favorable