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 $191,000 to employees for 8, 980 hours worked. 4, 790 units were produced during July. What is the direct labor rate variance? (Do not round your intermediate calculations) $34.130 favorable $20, 030 unfavorable $20, 030 favorable $14, 100 favorable