The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance is: Actual hours used Actual rate per hour Standard rate per hour Standard hours for units produced 47,000 $ 14 $ 13 49,000 Multiple Choice 0 $21,000 unfavorable. 0 $47,000 favorable. 0 $47,000 unfavorable. 0 $26.000 favorable. 0 $26,000 unfavorable