Wissota Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $11 per hour. During February, Wissota Co. paid $99,500 to employees for 9,150 hours worked. 2,400 units were produced during February. What is the direct labor rate variance?
a. $1,150 favorable
b. $4,950 favorable
c. $6,100 favorable
d. $302 favorable