When auto manufacturer BMW purchased the Rolls - Royce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $22 per hour, worked a total of 7,000 hours, and produced 1,700 cars. BMW budgeted for a standard labor rate of $25 per hour and 3.25 direct labor hours per car. What is the direct labor rate variance for the Rolls - Royce division? A. $5,100 unfavorable B. $21,000 favorable C. $5,100 favorable D. $21,000 unfavorable