Use the following data to find the direct labor rate variance if the company produced 6,600 units of product during the period.

Standard:
Direct labor (3.0 hrs. per unit @ $8/hr.)	$	24.00	per unit
Actual cost incurred:
Direct labor (21,700 hrs. @ $8.8/hr.)	$	190,960
Multiple Choice:

$17,360 unfavorable.

$15,200 unfavorable.

$15,200 favorable.

$17,360 favorable.

$32,560 favorable.