Lulu is looking at a monthly performance report for her lemonade stand for last month. She has been provided with the following standard cost per batch of lemonade:

CostStandard Quantity $($Input per batch$)$Standard PriceDirect Materials$0\mathrm{.}8$ pounds$$5\mathrm{.}00$ per poundDirect Labor$1\mathrm{.}2$ hours$$15\mathrm{.}00$ per hour

Manufacturing overhead is allocated on the basis of machine hours. Last month, Lulu's lemonade stand produced $150$ batches of lemonade and incurred the following costs:

a$.$ Purchased $100$ pounds of materials at a cost of $$3\mathrm{.}58$ per pound.

b$.$ Used $86$ pounds of materials in production. $($Finished goods and work in process inventories can be ignored$).$

c$.$ Worked $192$ direct labor$-$hours at a cost of $$16\mathrm{.}02$ per hour.

What is Lulu's labor rate variance for last month?

Enter your answer as a positive number $($note Favorable or Unfavorable for the next question$).$ Is Lulu's labor rate variance for last month$$favorable or unfavorable?