Use the following data to find the direct labor rate variance if the company produced 7600 units of product during the period. Standard: Direct labor (4.0 hours per unit @ $9/hour) Actual cost incurred: Direct labor (32,100 hours @ $9.9/hour) $36.00 per unit $ 317,790 Multiple Choice $28,890 unfavorable. Multiple Choice $28.890 unfavorable. $15,300 unfavorable. $15,300 favorable. $28,890 favorable. $44.190 favorable