Maple Ltd a Meath based manufacturing company operates a standard costing system. The standard and actual figures for March 201X are given below: Standard Actual 43,500 39,000 Production (units) Direct labour cost per hour Direct labour hours per unit 15.00 15.60 4.5 4.2 The labour rate variance for the period was: Select one: a 117,450 adverse Ob E 98,280 adverse c. 105,300 adverse Od 117,450 favourable