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

Actual hours used	42,000
Actual rate per hour	$ 16.00
Standard rate per hour	$ 15.00
Standard hours for units produced	44,000

$42,000 favorable.

$30,000 favorable.

$42,000 unfavorable.

$30,000 unfavorable.

$12,000 unfavorable.