Standard manufacturing costs Price per Quantity Standard per unit quantity Direct Material (wood pulp) 1.5 lbs $0.50 $0.75 Direct labor 0.5 LH $18.00 $9.00 Variable manufacturing 2 MH $1.00 $2.00 overhead** Total cost per unit "LH labor hours; MH machine hours $11.75 **variable overhead is applied based on machine hours Actual manufacturing data Actual production 6,000 units E C 8,900 lbs of material costing $4,895 was purchased and used 3,200 direct labor hours were worked for a total cost of $57,920 11,800 machine hours were logged and total variable overhead was $14,750 What is the direct labor rate variance? $320U $3,600F $320F $3,600U