When auto manufacturer BMW purchased the RollsRoyce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $23.00 per hour, worked a total of 8,700 hours, and produced 2,400 cars. BMW budgeted for a standard labor rate of $29.00 per hour and 2 direct labor hours per car. What is the direct labor rate variance for the RollsRoyce division?

A. $52,200 favorable

B. $52,200 unfavorable

C. $14,400 unfavorable

D. $14,400 favorable