Standard Faucets Uses Standard Costing and Recorded the Following Data

Multiple Choice

Standard Faucets uses standard costing and recorded the following data for the month of August: $\begin{array}{lr}\text { Standard direct labor rate } & \$ 10.00 \text { per hour } \\\text { Standard hours allowed for actual production } & 20,000 \text { hours } \\\text { Actual direct labor rate } & \$ 10.50 \text { per hour } \\\text { Labor efficiency variance } & \$ 5,000 \text { favorable }\end{array}$ How much is the labor rate variance for August?

A) $9,750 unfavorable
B) $14,750 unfavorable
C) $4,750 unfavorable
D) $0