Use the following data to find the direct labor rate variance if the company produced 6,500 units of product during the period. $ 28.80 per unit Standard: Direct labor (3.2 hrs. per unit @ $9/hr.) Actual cost incurred: Direct labor (22,200 hrs. @ $9.4/hr.) $208,680 Multiple Choice $12,600 unfavorable. O $8,880 unfavorable. $12,600 favorable. $8,880 favorable. $21,480 favorable