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 8.700 hours and produced 1 600 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 division? OA $69.500 favorable OB. 512,800 favorable OC. $12.000 unfavorable OD 569.600 unfavorable