Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of $2$ direct labor hours per brake repair and each technician's standard wage is $$23\mathrm{.}00$ per hour. In April, technicians in Firestone spent a total of $8,980$ direct labor hours $($paid $$198,000)$ and performed $4,780$ brake repairs. Compute the direct labor rate variance.

Multiple Choice

$$8,540$ unfavorable

$$13,340$ favorable

$$21,880$ favorable

$$8,540$ favorable