The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

	Actual cost of direct material purchased and used: $122,850
	Material price variance: $9,450 unfavorable
	Total materials variance: $31,650 unfavorable
	Standard cost per pound of material: $6
	Standard cost per direct labor-hour: $4
	Actual direct labor-hours: 10,600 hours
	Labor efficiency variance: $3,200 favorable
	Standard number of direct labor-hours per unit of Roff: 3 hours
	Total labor variance: $3,160 unfavorable

The labor rate variance was:

$6,360 unfavorable

$6,360 favorable

$6,040 unfavorable

$6,040 favorable