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? Multiple Choice $14,100 favorable $20,030 favorable $20,030 unfavorable $34,130 favorable