When auto manufacture BMW purchased the Rolls-Royce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were Paid $28 per hour, Worked a total of 8,500 hours and Produced 1,500 cars. BMW budgeted for a standard labor rate of $30 Per hour and 3 direct labor hours per car. What is the direct labor rate variance for the Rolls-Royce Divison? A. $17,000 favaroble B. $3,200 favorable C. $3,200 unfavorable D. $17,000 unfavaroble