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 $20 per hour, worked a total of 8,200 hours, and produced 2,200 cars. BMW budgeted for a standard labor rate of $26 per hour and 2.75 direct labor hours per car. What is the direct labor rate variance for the RollsRoyce division?

A.

$13,200 favorable

B.

$49,200 favorable

C.

$49,200 unfavorable

D.

$13,200 unfavorable