The Following Information Describes a Company's Usage of Direct Labor

Multiple Choice

The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance is: $\begin{array}{llr} \text { Actual hours used } &45,000\\ \text { Actual rate per hour} &\$15.00\\ \text {Standard rate per hour } &\$14.50\\ \text {Standard hours for units produced } &47,000\\\end{array}$

A) $52,500 favorable.
B) $22,500 unfavorable.
C) $29,000 unfavorable.
D) $29,000 favorable.
E) $52,500 unfavorable.