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 35,000 $17.00 $12.25 32,500 How much is the direct labor rate variance? OA. $166,250 favorable O B. $166,250 unfavorable O C. $154,375 unfavorable O D. $154,375 favorable