Whon aute manufacturer BMW purchased the Rolls - Royce brand name, BMW had to hire and train a new staff of assembly wokkers. The now wokers worn paid s28 per hour, worked a total of 8,800 hours, and produced 2,300 cars. BMW budgeted for a standard labor rafe of $34 per hour ind 3.25 diroct laber houn per cart. Whit is the direct labor rate variance for the Rolls - Royce division? A. $11,500 unfavorable B. $44,000 favorable C. $44,000 unfavorable D. $11,500 favorable