DM 1.5 gallons Std Qty/Hours Std Price/Rate $9.00 per gallon Std Cost $13.50 DL .70 hours $21.50 per hour $ 15.05 During the month: a. 31,500 units started and completed b. 49,000 gallons were purchased at $8.50 each, beginning and ending inventory was 0, so all materials were used. c. 23,650 DL hours were worked at a cost of $19.50 per hour Compute the DL rate variance using AH (AR-SR), and note whether U or F. 1. $47,300 Favorable or unfavorable 2. $44,100 1 DL rate variance 3. Favorable 3 4. Unfavorable