The Ticktock Corporation produces clocks. According to company standards, it should take 22 hours of direct labor to produce a clock. Ticktock's standard labor cost is $ 15.00 per hour. During June, Ticktock produced 5,600 stopwatches and used 13,100 hours of direct labor at a total cost of $301,300.

What is Ticktock's direct labor rate variance for June?

A.

$1,900

favorable

B.

$104,800

unfavorable

C.

$104,800

favorable

D.

$1,900

unfavorable