The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: Direct labor Direct labor Standard Costs 7,500 hours at $11.80 Actual Costs 7,400 hours at $11.40 The direct labor rate variance is Oa. $4,500 unfavorable Ob. $2,960 unfavorable Oc. $4,500 favorable Od. $2,960 favorable