The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:

Standard Costs Direct labor 7,500 hours @ $12

Actual Costs Direct labor 7,400 hours @ $11.40

The amount of the direct labor rate variance is: a. $4,440 unfavorable. b. $4,500 favorable. c. $4,440 favorable. d. $4,500 unfavorable.