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 $24.00 per hour. In April, technicians in Firestone spent a total of 8,890 direct labor hours (paid $190,000) and performed 4,790 brake repairs. Compute the direct labor rate variance. Multiple Choice $39.920 favorable $23.360 favorable $23,360 unfavorable $16,560 favorable