Mandy Company Has the Following Information from Last Month What Was Mandy's Direct Labor Rate Variance for the Month

Multiple Choice

Mandy Company has the following information from last month: $\begin{array}{lr}\text { Standard direct labor hours allowed for units produced (SQ) } & 3,600 \\\text { Actual direct labor hours worked (AQ) } & 3,480 \\\text { Direct labor efficiency variance, favorable (F) } & \$ 5,760 \\\text { Total payroll } & \$ 187,920\end{array}$ What was Mandy's direct labor rate variance for the month, rounded to the nearest dollar?

A) $15,120 unfavorable.
B) $20,880 unfavorable.
C) $23,490 unfavorable.
D) $42,480 favorable.