Turn of the Century Company budgeted 30.5 hours of direct labor per unit at $13.75 per hour to produce 700 replica doorknobs. The 700 knobs were completed using 800 hours of direct labor at $12.75 per hour. What is the direct labor rate variance? A. $21,350 favorable. B. $800 unfavorable C. $21,350 unfavorable D. $800 favorable