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: $82,680
	Material price variance: $3,180 unfavorable
	Total materials variance: $21,180 unfavorable
	Standard cost per pound of material: $5
	Standard cost per direct labor-hour: $5
	Actual direct labor-hours: 11,700 hours
	Labor efficiency variance: $3,000 favorable
	Standard number of direct labor-hours per unit of Roff: 3 hours
	Total labor variance: $5,190 unfavorable

The labor rate variance was:

$8,190 unfavorable

$2,190 favorable

$8,190 favorable

$2,190 unfavorable