Ultimate U-bolts (UU) paid $161,175 for direct labor this month, paying $1.50 cents less per hour than planned. Fifty-four thousand pounds of bolts were produced and direct labor was paid for 9,210 hours. Producing one pound takes ten minutes. Which is true?

(a)The direct labor rate variance is $4,605 unfav

(b)The direct labor rate variance is $4,605 fav

(c)The direct labor rate variance is $4,500 fav

(d)The labor operating efficiency is 102%

(e)None of the above