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 $25.50 per hour. In April, technicians in Firestone spent a total of 8,950 direct labor hours (paid $197,000 ) and performed 4,740 brake repairs. Compute the direct labor rate variance. Multiple Choice $44,740 favorable $13,515 favorable $31,225 favorable Multiple Choice $44.740 favorable $13,515 favorable $31,225 favorable $31,225 unfavorable