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 Production (units) 43,500 39,000 Direct labour cost per hour 15.00 15.60 Direct labour hours per unit 4.5 4.2 The labour rate variance for the period was: Select one: a. 98,280 adverse b. 105,300 adverse c. 117,450 favourable d. 117,450 adverse