Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $23.50 per hour. During July, Whitman paid $197,000 to employees for 8,970 hours worked. 4,730 units were produced during July. What is the direct labor rate variance? Multiple Choice $25,310 favorable $13,795 favorable $11,515 favorable 0 $13,795 unfavorable