The following information describes a company's usage of direct labor in a recent period. The total direct labor variance is: 38. Actual hours used Actual rate per hour Standard rate per hour Standard hours for units produced 45,000 $ 18.00 $ 17.60 49,000 8020716 Multiple Choice $52,400 favorable. $70,400 favorable O $18,000 untavorable a $18,000 favorable $52.400 unfavorable