Lucky Company's Direct Labor Information for the Month of February

Multiple Choice

Lucky Company's direct labor information for the month of February is as follows: $\begin{array}{lr}\text { Actual direct labor hours worked (AQ) } & 61,500 \\\text { Standard direct labor hours allowed (SQ) } & 63,000 \\\text { Total payroll for direct labor } & \$ 774,900 \\\text { Direct labor efficiency variance } & \$ 18,000\end{array}$ The direct labor rate variance for February (rounded to the nearest dollar) was:

A) $36,900 unfavorable.
B) $37,800 unfavorable.
C) $55,350 unfavorable.
D) $56,700 unfavorable.
E) $73,800 unfavorable.