The following information describes a company's usage of direct labor in a recent period. The total direct labor variance is: Actual hours used Actual rate per hour 46,000 $ 10.00 Standard rate per hour $ 9.70 Standard hours for units produced 48,000 Multiple Choice $5,600 favorable. $19,400 favorable. $13,800 unfavorable. $13,800 favorable. $5,600 unfavorable