Use the following data to find the direct labor rate variance if the company produced 7,700 units of product during the period $ 27.30 per unit Standard: Direct tabor (3.9 hours per unit @ $7/hour) Actual cost incurred: Direct labor (31,930 hours @ $7.5/hour) 50:54 $ 239,475 Multiple Choice $15.965 unfavorable. $13,300 unfavorable $13,300 favorable