Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $7.10/hr.)	$	28.40	per unit
Actual hours worked		12,600
Actual rate per hour	$	7.70

Multiple Choice

• $7,560 unfavorable.

• $8,400 unfavorable.

• $8,400 favorable.

• $9,940 favorable.

• $7,560 favorable.