The following information describes a company's usage of direct labor in a recent period. The direct labor rate varlance is:

Actual hours used

Actual rate per hour

Standard rate per hour

Standard hours for units produced

$45,000$

$$16$

$$15$

$47,000$

Multiple Choice

$$30,000$ favorable.

$$45,000$ unfavorable.

$$45,000$ favorable.

$$15,000$ unfavorable.

$$30,000$ unfavorable.