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 $20.00 per hour, worked a total of 8,000 hours, and produced 2,000 cars. BMW budgeted for a standard labor rate of $29.00 per hour and 1.75 direct labor hours per car. What is the direct labor rate variance for the Rolls-Royce division? O A. $72,000 unfavorable O B. $72,000 favorable O C. $18,000 favorable OD. $18,000 unfavorable