Given the Following Information in Standard Costing What Is the Direct Labor Rate Variance?
A) $3,160 Favorable

Multiple Choice

Given the following information in standard costing:
$$\begin{array} { | l | l | } \hline \text { Standard } & 16,000 \text { hours at } \$ 4.00 \\\hline \text { Actual } & 15,800 \text { hours at } \$ 4.20 \\\hline\end{array}$$
What is the direct labor rate variance?

A) $3,160 favorable.
B) $3,160 unfavorable.
C) $2,360 favorable.
D) $2,360 unfavorable.