The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used Actual rate per hour Standard rate per hour Standard hours for units produced 38,000 $21.00 $13.50 30,000 How much is the direct labor rate variance? A. $225,000 unfavorable B. $285,000 favorable O C. $225,000 favorable OD. $285,000 unfavorable