The following data is the same as the previous question Mantis Company manufactures ping pong tables and reports the following informatiqn about direct labor Mantis budgeted that each ping pong table would require 1.2 direct labor hours to complete Mantis's static budget was based on planned production of 29.725 ping pong tables The standard direct labor rate is 512 per hour Actual direct labor hours worked were 36,980 at a cost of $426,968 Mantis actually produced 31.970 ping pong tables What is Mantis direct labor rate variance for the period (round to the nearest whole unit/dollar, 2 points) Was the variance favorable or unfavorable (2 points)