Type text) 14. Kaustav Company's direct labor standards are 4 direct labor-hours per unit and a rate of $20 per direct labor-hour. Last month, the company produced 1,000 units and paid total direct labor wages of $87,120. The direct labor efficiency variance was $800 favorable. What was direct labor rate variance? a. $2,600 Favorable b. $7,920 Unfavorable c. $3,960 Favorable d. $800 Unfavorable e. Not sufficient information to determine