The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 35,000 Actual rate per hour $24.00 Standard rate per hour $10.50 Standard hours for units produced 30,500 How much is the direct labor rate variance? O A. $472,500 favorable B. $411,750 favorable O C. $411,750 unfavorable OD. $472,500 unfavorable